Coverart for item
The Resource Environmental tax reform : principles from theory and practice to date, Dirk Heine, John Norregaard, and Ian W.H. Parry

Environmental tax reform : principles from theory and practice to date, Dirk Heine, John Norregaard, and Ian W.H. Parry

Label
Environmental tax reform : principles from theory and practice to date
Title
Environmental tax reform
Title remainder
principles from theory and practice to date
Statement of responsibility
Dirk Heine, John Norregaard, and Ian W.H. Parry
Creator
Contributor
Author
Subject
Genre
Language
eng
Summary
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 congestion and other externalities associated with vehicle use, at least until mileage-based taxes are widely introduced. An examination of existing energy/environmental tax systems in Germany, Sweden, Turkey, and Vietnam suggests that there is substantial scope for policy reform. This includes harmonizing taxes for pollution content across different fuels and end-users, better aligning tax rates with values for externalities, and scaling back taxes on vehicle ownership and electricity use that are redundant (on environmental grounds) in the presence of more targeted taxes
Member of
Cataloging source
DJB
http://bibfra.me/vocab/lite/collectionName
IMF eLibrary
http://library.link/vocab/creatorName
Heine, Dirk
Government publication
international or intergovernmental publication
Index
no index present
Language note
English
LC call number
HJ5316 ONLINE
Literary form
non fiction
Nature of contents
  • dictionaries
  • bibliography
http://library.link/vocab/relatedWorkOrContributorDate
1965-
http://library.link/vocab/relatedWorkOrContributorName
  • Norregaard, John
  • Parry, Ian W. H.
  • International Monetary Fund
Series statement
IMF Working Paper
Series volume
WP/12/180
http://library.link/vocab/subjectName
  • Environmental impact charges
  • BUSINESS & ECONOMICS
  • Environmental impact charges
Label
Environmental tax reform : principles from theory and practice to date, Dirk Heine, John Norregaard, and Ian W.H. Parry
Instantiates
Publication
Note
  • "Fiscal Affairs Department."
  • "July 2012."
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • 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
Control code
801421895
Extent
1 online resource
Form of item
online
Isbn
9781475580563
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.5089/9781475580563.001
Specific material designation
remote
System control number
(OCoLC)801421895
Label
Environmental tax reform : principles from theory and practice to date, Dirk Heine, John Norregaard, and Ian W.H. Parry
Publication
Note
  • "Fiscal Affairs Department."
  • "July 2012."
Bibliography note
Includes bibliographical references
Carrier category
online resource
Carrier category code
  • cr
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Contents
  • 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
Control code
801421895
Extent
1 online resource
Form of item
online
Isbn
9781475580563
Media category
computer
Media MARC source
rdamedia
Media type code
  • c
Other control number
10.5089/9781475580563.001
Specific material designation
remote
System control number
(OCoLC)801421895

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