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Reforming the Tax System to Promote Environmental Objectives
Ian W.H. Parry
其他書名
An Application to Mauritius
出版International Monetary Fund, 2011-06-01
主題Business & Economics / Taxation / GeneralBusiness & Economics / Public FinanceNature / Environmental Conservation & Protection
ISBN14552634199781455263417
URLhttp://books.google.com.hk/books?id=OJcYEAAAQBAJ&hl=&source=gbs_api
EBookSAMPLE
註釋Fiscal instruments are potentially among the most effective, and cost-effective, options for addressing externalities related to poor air quality, urban road congestion, and greenhouse gases. This paper takes a case study, focused on Mauritius (a pioneer in the use of green taxes) to illustrate how existing taxes, especially on fuels and vehicles, could be reformed to better address these externalities. We discuss, in particular, an explicit carbon tax; a variety of options for reforming vehicle taxes to meet environmental, equity, and revenue objectives; and a progressive transition to usage-based vehicle taxes to address congestion