Indirect taxes on international aviation / / [prepared by] Michael Keen and Jon Strand

• Autore: Keen Michael
• Pubblicazione: [Washington, D.C.?], : International Monetary Fund, c2006
• Edizione: 1st ed.
• Descrizione fisica: 1 online resource (58 p.)
• Soggetto topico: Aeronautics, Commercial - Taxation; Indirect taxation - Law and legislation - International cooperation
• Altri autori: StrandJon
• 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.: 9910814900203321
• Lo trovi qui: Univ. Federico II
• Serie: IMF working paper ; ; WP/06/124.