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Environmental Tax Reform »
Article
Source: Environmental Tax Reform : Principles from Theory and Practice to Date
Volume/Issue: 2012/180
Series: IMF Working Papers
Author(s): Ian Parry , John Norregaard , and Dirk Heine
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 July 2012
ISBN: 9781475505283
Keywords: design principles, externalities, fuel taxes, country evaluation, environmental tax, tax systems, tax reform, tax system, Nonrenewable Resources and Conservation: Government Policy, Energy: Government Policy,
This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for con...
Appendix A. Estimating Pretax and Posttax Global Energy Subsidies »
Chapter
Source: Energy Subsidy Reform : Lessons and Implications
Series: Books
Author(s): Benedict Clements , David Coady , Stefania Fabrizio , Sanjeev Gupta , Trevor Alleyne , and Carlo Sdralevich
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 13 September 2013
ISBN: 9781475558111
Keywords: prices, electricity, pricing, electricity sector, electricity subsidies
This appendix describes the data sources and methodologies used for the estimation of subsidies for petroleum products, coal, natural gas, and electricity. Pretax Subsidies...