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150128 ||| eng |
| 020 |
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|a 9781451863840
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| 100 |
1 |
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|a Strand, Jon
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| 245 |
0 |
0 |
|a Indirect Taxes on International Aviation
|c Jon Strand, Michael Keen
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| 260 |
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|a Washington, D.C.
|b International Monetary Fund
|c 2006
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| 300 |
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|a 58 pages
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| 651 |
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4 |
|a United Kingdom
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| 653 |
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|a Aviation
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| 653 |
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|a Public expenditure review
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| 653 |
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|a Public finance & taxation
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| 653 |
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|a Infrastructure
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| 653 |
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|a Industry Studies: Transportation and Utilities: General
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| 653 |
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|a Motor fuels;Taxation
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| 653 |
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|a National Government Expenditures and Related Policies: General
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| 653 |
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|a Excise taxes
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| 653 |
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|a Aerospace industries
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| 653 |
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|a Business Taxes and Subsidies
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| 653 |
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|a Saving and investment
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| 653 |
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|a Fuel tax
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| 653 |
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|a Air Transportation
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| 653 |
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|a Expenditures, Public
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| 653 |
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|a Macroeconomics
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| 653 |
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|a Transport industries
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| 653 |
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|a Taxation
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| 653 |
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|a Value-added tax
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| 653 |
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|a Public Finance
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| 653 |
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|a Spendings tax
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| 653 |
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|a Transportation
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| 700 |
1 |
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|a Keen, Michael
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| 041 |
0 |
7 |
|a eng
|2 ISO 639-2
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| 989 |
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|b IMF
|a International Monetary Fund
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| 490 |
0 |
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|a IMF Working Papers
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| 028 |
5 |
0 |
|a 10.5089/9781451863840.001
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| 856 |
4 |
0 |
|u https://elibrary.imf.org/view/journals/001/2006/124/001.2006.issue-124-en.xml?cid=18941-com-dsp-marc
|x Verlag
|3 Volltext
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| 082 |
0 |
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|a 330
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| 520 |
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|a This paper examines the case for internationally coordinated indirect taxes on aviation (as a source of general revenue-not (necessarily) as a source of development finance). The case for such taxes is strong: the tax burden on international aviation is currently limited, yet it contributes significantly to border-crossing environmental damage. A tax on aviation fuel would address the key border-crossing externalities most directly; a ticket tax could raise more revenue; departure taxes face the least legal obstacles. Optimal policy requires deploying both fuel and ticket taxes. A fuel tax of 20 U.S. cents per gallon (10 percent, at today's fuel prices, corresponding to assessed environmental damage), or alternatively ticket taxes of 2.5 percent, would raise about US$10 billion if imposed worldwide, and US$3 billion if applied only in Europe
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