Indirect Taxes on International Aviation / / Jon Strand, Michael Keen

• Autore: Strand Jon
• Pubblicazione: Washington, D.C. : , : International Monetary Fund, , 2006
• Descrizione fisica: 1 online resource (58 p.)
• Soggetto topico: Aeronautics, Commercial - Taxation; Indirect taxation - Law and legislation - International cooperation; Infrastructure; Public Finance; Taxation; Aviation; Air Transportation; Business Taxes and Subsidies; Industry Studies: Transportation and Utilities: General; National Government Expenditures and Related Policies: General; Transport industries; Excise taxes; Public finance & taxation; Macroeconomics; Fuel tax; Transportation; Public expenditure review; Value-added tax; Aerospace industries; Motor fuels;Taxation; Saving and investment; Expenditures, Public; Spendings tax
• Soggetto geografico: United Kingdom
• Altri autori: KeenMichael
• Note generali: At head of title: Fiscal Affairs Department.; "May 2006."
• Nota di bibliografia: Includes bibliographical references (p. 50-56).
• Nota di contenuto: ""Contents""; ""I. INTRODUCTION""; ""II. TYPES OF AVIATION TAX""; ""III. AVIATION TAXES IN PRACTICE""; ""IV. ENVIRONMENTAL AND OTHER EXTERNALITIES""; ""V. TAXING INTERNATIONAL AVIATION: BASIC PRINCIPLES""; ""VI. THE IMPLICATIONS OF NON-ENVIRONMENTAL DISTORTIONS IN INTERNATIONAL AVIATION""; ""VII. RATES, REVENUE, AND INCIDENCE""; ""VIII. ADMINISTRATION AND COMPLIANCE""; ""IX. CONCLUSIONS""; ""References""
• Sommario/riassunto: This paper examines the case for internationally coordinated indirect taxes on aviation (as a source of general revenue-not (necessarily) as a source of development finance). The case for such taxes is strong: the tax burden on international aviation is currently limited, yet it contributes significantly to border-crossing environmental damage. A tax on aviation fuel would address the key border-crossing externalities most directly; a ticket tax could raise more revenue; departure taxes face the least legal obstacles. Optimal policy requires deploying both fuel and ticket taxes. A fuel tax of 20 U.S. cents per gallon (10 percent, at today's fuel prices, corresponding to assessed environmental damage), or alternatively ticket taxes of 2.5 percent, would raise about US$10 billion if imposed worldwide, and US$3 billion if applied only in Europe.
• Titolo autorizzato: Indirect Taxes on International Aviation
• ISBN: 1-4623-9420-5; 1-4527-0373-6; 1-283-51750-7; 1-4519-8927-X; 9786613829955
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Lingua di pubblicazione: Inglese
• Record Nr.: 9910788403303321
• Lo trovi qui: Univ. Federico II
• Serie: IMF Working Papers; Working Paper ; ; No. 2006/124