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Environmental Tax Reform

Environmental Tax Reform »

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...

Taxation of Petroleum Products

Taxation of Petroleum Products »

Source: Taxation of Petroleum Products : Theory and Empirical Evidence

Volume/Issue: 1994/32

Series: IMF Working Papers

Author(s): Poonam Gupta , and Walter Mahler

Publisher: INTERNATIONAL MONETARY FUND

Publication Date: 01 March 1994

ISBN: 9781451979756

Keywords: petroleum products, fuel oil, automotive diesel, heavy fuel oil, petroleum prices

The domestic taxation of petroleum products is an important source of revenue in most countries. However, there is a wide variation of tax rates on petroleum products across countries, which cannot be explained by...

Environmental Tax Reform
			: Principles from Theory and Practice to Date

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

DOI: http://dx.doi.org/10.5089/9781475505283.001

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...