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 | ||
|
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 | ||
|
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 | ||
|
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 | ||
|
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 | ||
|
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 | ||
|