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Indirect Taxes on International Aviation / Jon Strand, Michael Keen.
- Format:
- Book
- Government document
- Author/Creator:
- Strand, Jon.
- Series:
- IMF Working Papers; Working Paper ; No. 2006/124
- IMF Working Papers
- Language:
- English
- Subjects (All):
- Aeronautics, Commercial--Taxation.
- Aeronautics, Commercial.
- Indirect taxation--Law and legislation--International cooperation.
- Indirect taxation.
- Physical Description:
- 1 online resource (58 p.)
- Edition:
- 1st ed.
- Place of Publication:
- Washington, D.C. : International Monetary Fund, 2006.
- Language Note:
- English
- Summary:
- 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.
- Contents:
- ""Contents""; ""I. INTRODUCTION""; ""II. TYPES OF AVIATION TAX""; ""III. AVIATION TAXES IN PRACTICE""; ""IV. ENVIRONMENTAL AND OTHER EXTERNALITIES""; ""V. TAXING INTERNATIONAL AVIATION: BASIC PRINCIPLES""; ""VI. THE IMPLICATIONS OF NON-ENVIRONMENTAL DISTORTIONS IN INTERNATIONAL AVIATION""; ""VII. RATES, REVENUE, AND INCIDENCE""; ""VIII. ADMINISTRATION AND COMPLIANCE""; ""IX. CONCLUSIONS""; ""References""
- Notes:
- At head of title: Fiscal Affairs Department.
- "May 2006."
- Includes bibliographical references (p. 50-56).
- Description based on print version record.
- ISBN:
- 9786613829955
- 9781462394203
- 1462394205
- 9781452703732
- 1452703736
- 9781283517508
- 1283517507
- 9781451989274
- 145198927X
- OCLC:
- 698585516
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