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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  
Washington, D.C. : , : International Monetary Fund, , 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Edizione [1st ed.]
Pubbl/distr/stampa Washington, D.C. : , : International Monetary Fund, , 2012
Descrizione fisica 1 online resource (40 p.)
Disciplina 332.1
Altri autori (Persone) HeineDirk
NorregaardJohn
Collana IMF Working Papers
Soggetto topico Environmental policy
Taxation - Reform
Business Taxes and Subsidies
Economic sectors
Energy: Government Policy
Environment
Environmental Economics
Environmental economics
Environmental Economics: General
Environmental Economics: Government Policy
Environmental impact charges
Environmental sciences
Environmental Taxes and Subsidies
Environmental taxes
Excise taxes
Expenditure
Expenditures, Public
Fuel tax
Gas industry
Hydrocarbon Resources
Industries: Energy
Motor fuels;Taxation
National Government Expenditures and Related Policies: General
Natural gas sector
Nonrenewable Resources and Conservation: Government Policy
Petroleum, oil & gas industries
Public expenditure review
Public finance & taxation
Public Finance
Redistributive Effects
Taxation and Subsidies: Externalities
Taxation
Taxes
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-9910812703903321
Parry Ian  
Washington, D.C. : , : International Monetary Fund, , 2012
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Parry Ian  
Washington, D.C. : , : International Monetary Fund, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Edizione [1st ed.]
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
LiShanjun
LisEliza
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-9910818051503321
Parry Ian  
Washington, D.C. : , : International Monetary Fund, , 2014
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
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
Strand Jon  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui
Indirect Taxes on International Aviation / / Jon Strand, Michael Keen
Indirect Taxes on International Aviation / / Jon Strand, Michael Keen
Autore Strand Jon
Edizione [1st ed.]
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
Aerospace industries
Air Transportation
Aviation
Business Taxes and Subsidies
Excise taxes
Expenditures, Public
Fuel tax
Industry Studies: Transportation and Utilities: General
Infrastructure
Macroeconomics
Motor fuels;Taxation
National Government Expenditures and Related Policies: General
Public expenditure review
Public finance & taxation
Public Finance
Saving and investment
Spendings tax
Taxation
Transport industries
Transportation
Value-added 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-9910814900203321
Strand Jon  
Washington, D.C. : , : International Monetary Fund, , 2006
Materiale a stampa
Lo trovi qui: Univ. Federico II
Opac: Controlla la disponibilità qui