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Environmental Tax Reform : : Principles from Theory and Practice to Date / / Ian Parry, John Norregaard, Dirk Heine
| Environmental Tax Reform : : Principles from Theory and Practice to Date / / Ian Parry, John Norregaard, Dirk Heine |
| Autore | Parry Ian |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2012 |
| Descrizione fisica | 1 online resource (40 p.) |
| Altri autori (Persone) |
NorregaardJohn
HeineDirk |
| Collana | IMF Working Papers |
| Soggetto topico |
Environmental policy
Taxation - Reform Public Finance Taxation Industries: Energy Environmental Economics Environmental Economics: Government Policy Nonrenewable Resources and Conservation: Government Policy Taxation and Subsidies: Externalities Redistributive Effects Environmental Taxes and Subsidies Energy: Government Policy Business Taxes and Subsidies Environmental Economics: General Hydrocarbon Resources National Government Expenditures and Related Policies: General Public finance & taxation Excise taxes Environmental economics Petroleum, oil & gas industries Environmental taxes Fuel tax Environment Natural gas sector Public expenditure review Taxes Economic sectors Expenditure Environmental impact charges Motor fuels;Taxation Environmental sciences Gas industry Expenditures, Public |
| ISBN |
1-4755-2414-5
1-4755-5235-1 |
| Formato | Materiale a stampa  |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Abstract; Contents; I. Introduction; Figures; 1. Revenues from Environmentally Related Taxation, 2008; II. Principles of Environmental Tax Design; A. Tax Design in a (Hypothetical) Economy with a Single Externality Distortion; 2. Welfare Effects of Environmental Taxes in the Pigouvian Framework; Boxes; 1. Uncertainties in Measuring Local Pollution Damages; 2. The Problems with Tax 'Notches'; B. Multiple-Externality Situations; C. Other Pre-Existing Distortions; 3. Distortions in Technology Markets; 4. Coverage of Energy under the Value-Added Tax System
D. Some Practical Concerns: Distribution and CompetitivenessE. Summary; III. Environmental Tax Systems and Reforms: The Case of Germany, Sweden, Turkey, and Vietnam; 5. Environmental Tax Reforms in Sweden, Germany, Turkey, and Vietnam; A. Comparing Energy Systems in Sweden, Germany, Turkey, and Vietnam; 3. Fuel Mix in Electricity Generation; B. Externality Assessment; 4. Fuel Mix in Total Energy Consumption; C. Evaluating Environmental Tax Systems; 5. Coal Externalities and Taxes; 6. Natural Gas Externalities and Taxes; 7. Light Fuel Oil Externalities and Taxes; D. Conclusion; References |
| Record Nr. | UNINA-9910786479903321 |
Parry Ian
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| Washington, D.C. : , : International Monetary Fund, , 2012 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Getting Energy Prices Right : : From Principle to Practice / / Ian Parry, Dirk Heine, Eliza Lis, Shanjun Li
| Getting Energy Prices Right : : From Principle to Practice / / Ian Parry, Dirk Heine, Eliza Lis, Shanjun Li |
| Autore | Parry Ian |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2014 |
| Descrizione fisica |
1 online resource (199 p.)
XIII, 183 p |
| Disciplina | 333.79 |
| Altri autori (Persone) |
HeineDirk
LisEliza LiShanjun |
| Soggetto topico |
Power resources - Prices
Public Finance Taxation Environmental Economics Environmental Conservation and Protection Natural Resources Environmental Economics: General Business Taxes and Subsidies Taxation and Subsidies: Externalities Redistributive Effects Environmental Taxes and Subsidies Nonrenewable Resources and Conservation: General National Government Expenditures and Related Policies: General Health: General Public finance & taxation Environmental economics Excise taxes Environmental management Climate change Health economics Environment Fuel tax Non-renewable resources Public expenditure review Greenhouse gas emissions Taxes Health Expenditure Environmental sciences Environmental impact charges Motor fuels;Taxation Natural resources Expenditures, Public |
| ISBN |
1-4983-6610-4
1-4983-4310-4 1-4983-0903-8 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Cover; Contents; Foreword; Acknowledgments; Abbreviations; 1 Summary for Policymakers; Figures; 1.1. Corrective Fuel Taxes to Reflect Environmental Costs, Selected Countries, 2010; 1.2. Impacts of Fuel Tax Reform, Selected Countries, 2010; 2 Energy Systems, Environmental Problems, and Current Fiscal Policy: A Quick Look; Overview of Energy Systems; 2.1. Primary Energy Consumption per Capita, Selected Countries, 2010; 2.2. Electricity Consumption per Capita, Selected Countries, 2010; 2.3. Motor Vehicle Ownership Rates, Selected Countries, 2010; Environmental Side Effects
2.4. Share of Final Energy Use by Fuel Type, Selected Countries, 20102.5. Carbon Dioxide (CO2) Emissions per Capita, Selected Countries, 2010; 2.6. Urban Population, Selected Countries, 2010; Boxes; 2.1. Broader Environmental Effects beyond the Study Scope; 2.7. Projected Global Energy-Related CO2 Emissions; 2.8. Projected Long-Term Warming above Pre-Industrial Temperatures from Stabilization at Different Greenhouse Gas Concentrations; 2.9. Air Pollution Concentrations, Selected Countries, 2010; 2.10. Air Pollution Deaths by Region, 2010 2.11. Vehicles and Road Capacity, Selected Countries, 2007 Fiscal Policies Currently Affecting Energy and Transportation; 2.12. Road Deaths, Selected Countries, 2010; 2.13. Revenue from Environment-Related Taxes as Percent of Total Revenue in OECD Countries, 2010; 2.14. Excise Tax Rates on Motor Fuels, 2010; 2.15. Subsidies for Fossil Fuel Energy by Region and Fuel Type, 2011; 3 Rationale for, and Design of, Fiscal Policy to "Get Energy Prices Right"; Policy Instrument Choice for Environmental Protection; 3.1. Environmental Effectiveness of Alternative Instruments: Further Examples 3.1. Illustrated Sources of Fossil Fuel CO2 Reductions under Different Policies 3.2. Defining Economic Costs; 3.3.1. Shape of the Air Pollution Damage Function; 3.3. Shape of the Air Pollution Damage Function; 3.4. Coverage of Energy Products under the Value-Added Tax (VAT); 3.5. Environmental Tax Shifting in Practice; 3.2. Price Experience in the European Union Emissions Trading System; Further Design Issues; 3.6. Unintended Consequences and Market Price Distortions; 3.7. Examples of Distance-Based Charging for Vehicles; 3.8. Reconciling Fiscal and Environmental Objectives in Vehicle Taxation 3.9. Pay-as-You-Drive Auto Insurance 3.10. The Energy Paradox Controversy; 3.3. Distributional Incidence of Energy Subsidies; Summary; 4 Measuring Pollution Damage from Fuel Use; CO2 Damage; Local Air Pollution Damage; 4.1. Intake Fractions: Some Technicalities; 4.1. Baseline Mortality Rates for Illnesses Whose Prevalence Is Aggravated by Pollution, Selected Regions, 2010; 4.2. The Human Capital Approach; 4.3. Determinants Other than Income of Mortality Risk Valuation; Tables; 4.1. Examples of Mortality Risk Valuations Used in Previous Government Studies 4.2. Value of Mortality Risk, Selected Countries, 2010 |
| Record Nr. | UNINA-9910791145403321 |
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Parry Ian
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| Washington, D.C. : , : International Monetary Fund, , 2014 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Harmonization of Domestic Consumption Taxes in Central and Western African Countries / / Lubin Kobla Doe
| Harmonization of Domestic Consumption Taxes in Central and Western African Countries / / Lubin Kobla Doe |
| Autore | Doe Lubin Kobla |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
| Descrizione fisica | 1 online resource (32 p.) |
| Collana | IMF Working Papers |
| Soggetto topico |
Taxation - Africa, Central
Taxation - Africa, West Consumption (Economics) - Africa, Central Consumption (Economics) - Africa, West Macroeconomics Public Finance Taxation Fiscal Policy Comparative or Joint Analysis of Fiscal and Monetary Policy Stabilization Treasury Policy Personal Income and Other Nonbusiness Taxes and Subsidies Other Economic Systems: Public Economics Financial Economics Other Economic Systems: Performance and Prospects Business Taxes and Subsidies Macroeconomics: Consumption Saving Wealth Taxation, Subsidies, and Revenue: General Public finance & taxation Excise taxes Value-added tax Excises Consumption Consumption taxes Revenue administration Taxes National accounts Spendings tax Excise tax Economics Revenue |
| ISBN |
1-4623-8109-X
1-4527-5419-5 1-283-51567-9 1-4519-0804-0 9786613828125 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
""Contents""; ""I. INTRODUCTION""; ""II. DOMESTIC CONSUMPTION TAX POLICY IN THE CEMAC AND THE WAEMU BEFORE HARMONIZATION""; ""III. HARMONIZATION OF DOMESTIC CONSUMPTION TAXES IN FRANCOPHONE CENTRAL AND WESTERN AFRICAN COUNTRIES: POLICY FRAMEWORK""; ""IV. IMPLEMENTATION OF HARMONIZED DOMESTIC CONSUMPTION TAXES IN FRANCOPHONE COUNTRIES""; ""V. DOMESTIC CONSUMPTION TAX POLICY IN THE WAMZ""; ""VI. UNFINISHED AGENDA""; ""Appendix Table 1. WAEMU: Structure of VAT Before Harmonization""; ""Appendix Table 2. WAEMU: List of Goods Subjected to Excise Tax in 1996 1/""
""Appendix Table 3. CEMAC: Structure of Domestic Consumption Taxes""""Appendix Table 4. CEMAC: Summary of Domestic Consumption Taxes""; ""Appendix Table 5. WAEMU: Main Domestic Consumption Taxes""; ""Appendix Table 6. WAMZ: Regimes of Domestic Consumption Taxes 1/""; ""REFERENCES"" |
| Record Nr. | UNINA-9910788406303321 |
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Doe Lubin Kobla
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| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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How does a domestic tax reform affect protection against imports? The case of the Republic of Madagascar / / Jean-Jacques Hallaert
| How does a domestic tax reform affect protection against imports? The case of the Republic of Madagascar / / Jean-Jacques Hallaert |
| Autore | Hallaert Jean-Jacques |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2008 |
| Descrizione fisica | 1 online resource (22 p.) |
| Disciplina | 382.5015195 |
| Collana |
IMF Working Papers
IMF working paper |
| Soggetto topico |
Imports - Taxation - Madagascar - Econometric models
Protectionism - Madagascar - Econometric models Exports and Imports Public Finance Taxation Business Taxes and Subsidies Trade Policy International Trade Organizations Trade: General Public finance & taxation International economics Excise taxes Imports Tariffs Excises Value-added tax Valuation, origin and classification Tariff Excise tax Spendings tax Customs appraisal |
| ISBN |
1-4623-9918-5
1-4519-9939-9 1-4518-7009-4 9786612841026 1-282-84102-5 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | eng |
| Nota di contenuto |
Contents; I. Introduction; II. The taxation of imports in Madagascar; A. Customs tariffs accounts for only 35 percent of taxation of imports; Tables; 1. Average customs tariff rate by products; Figures; 1. Import taxes as a share of total tax revenue (in percent); B. Excise duties: high targeted protection for few revenues; 2. Trade openness (in percent of GDP); C. Value Added Tax; D. A wide range of rates of taxation of imports; 3. Tariff structure and import value by customs tariff rate in 2006; III. The 2008 domestic tax reform
4. Total tax rate of imports and import value by customs tariff rate in 2006.IV. The protectionist impact of the domestic tax reform; A. The overall protectionist impact is small; B. ... but the structure of protection is significantly modified; 2. Impact of the tax reform on total tax level; 5. Structure of the total imports taxes in 2006-2008; 6. Changes in the difference of taxes on imports - taxes on domestic goods; V. What is the impact for revenue from taxes of imports?; 3. Impact of the tax reform by type of goods A. The domestic tax reform will increase revenue from taxes on international trade .4. Changes in the structure of taxes on imports; B. ... and will reduce the fiscal cost of the SADC FTA; 5. Changes in revenues from imports taxes; 6. SADC FTA: Revenue losses on imports from South Africa; VI. Conclusion and next steps in the trade reform; References |
| Record Nr. | UNINA-9910788235803321 |
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Hallaert Jean-Jacques
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| Washington, D.C. : , : International Monetary Fund, , 2008 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Indirect Taxes on International Aviation / / Jon Strand, Michael Keen
| Indirect Taxes on International Aviation / / Jon Strand, Michael Keen |
| Autore | Strand Jon |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2006 |
| Descrizione fisica | 1 online resource (58 p.) |
| Altri autori (Persone) | KeenMichael |
| Collana | IMF Working Papers |
| 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 |
| 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 | eng |
| 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"" |
| Record Nr. | UNINA-9910788403303321 |
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Strand Jon
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| Washington, D.C. : , : International Monetary Fund, , 2006 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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Paraguay : : Temas seleccionados
| Paraguay : : Temas seleccionados |
| Pubbl/distr/stampa | Washington, D.C. : , : International Monetary Fund, , 2010 |
| Descrizione fisica | 1 online resource (43 p.) |
| Disciplina | 338.9 |
| Collana | IMF Staff Country Reports |
| Soggetto topico |
Economic development
Banks and Banking Foreign Exchange Inflation Public Finance Taxation Taxation, Subsidies, and Revenue: General Business Taxes and Subsidies Interest Rates: Determination, Term Structure, and Effects Personal Income and Other Nonbusiness Taxes and Subsidies Financing Policy Financial Risk and Risk Management Capital and Ownership Structure Value of Firms Goodwill Public finance & taxation Banking Financial services law & regulation Macroeconomics Excise taxes Revenue administration Central bank policy rate Value-added tax Income and capital gains taxes Operational risk Revenue Income tax Interest rates Spendings tax Banks and banking State supervision |
| ISBN |
1-4639-6320-3
1-4639-3040-2 1-4552-0351-3 |
| Formato | Materiale a stampa |
| Livello bibliografico | Monografia |
| Lingua di pubblicazione | spa |
| Nota di contenuto |
Cover; Índice; I. Gestión sostenible de los ingresos de Itaipú; A. Introducción; Recuadros; I.1. Ingresos de la Central Hidroeléctrica de Itaipú; B. Principales desafíos y riesgos planteados por los ingresos de Itaipú; Gráficos; I.1. Ingresos de Itaipú; I.2. Proyecciones a largo plazo de los ingresos de Itaipú; C. Estrategia para gestionar los ingresos de Itaipú; I.2. Anualidades de los ingresos extraordinarios de Itaipú bajo diferentes reglas; D. Principales consideraciones para el diseño de un fondo para los ingresos extraordinarios de Itaipú; E. Conclusión; Referencias
II. El sistema impositivo de Paraguay desde una perspectiva regionalA. Introducción; II.1. Crecimiento promedio del PIB real y de la presión tributaria, 1991-2008; B. Tributación indirecta; II.2. Estructura tributaria en Paraguay y en Sudamérica, 2008; Cuadros; II.1. Tasas, ingresos y productividad del IVA en países de Sudamérica, 2008; C. Tributación directa; II.2. Tasas de impuestos al consumo, 2008; II.3. Impuesto a la renta de las empresas en América Latina, tasas máximas; II.3. Presión tributaria sobre la agricultura, 2008; D. Conclusiones; II.4. Impuesto a la renta personal, 2008 III. El mecanismo de transmisión de la política monetaria en ParaguayA. Introducción; B. Evidencia sobre los mecanismos de transmisión de la política monetaria; III.1. ¿Qué factores determinan las expectativas de inflación en Paraguay?; C. Potenciación de la efictividad de la tasa de política monetaria; III.1. Traspaso a precios de las variaciones de tipo de cambio; D. Comentarios finales; Referencias; Apéndices; III.1. Funciones de impulso-respuesta (IR); IV. Temas del sector financiero: avances en la implementación de las recomendaciones del Programa de Evaluación del Sector Financiero A. IntroducciónB. Regulación y supervisión bancaria; IV.1. PESF de 2005: Resumen de las principales recomendaciones; IV.2. Estrategia para elevar el cumplimiento de los principios de Basilea; C. Regulación y supervisión de las cooperativas; IV.1. Comparación de la regulación de los bancos y de las cooperativas; IV.3. Planes de contingencia para el sector de cooperativas; D. Fortalecimiento de la posición financiera del BCP; E. Desarrollo de los mercados de capital; F. Mejorar los sistemas de pagos; G. Resumen y conclusiones IV.1. Principios básicos de Basilea para una supervisión bancaria eficaz |
| Record Nr. | UNINA-9910786780903321 |
| Washington, D.C. : , : International Monetary Fund, , 2010 | ||
| Materiale a stampa | ||
| Lo trovi qui: Univ. Federico II | ||
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