Reforming the Tax System to Promote Environmental Objectives: An Application to Mauritius

 
Author/Editor: Parry, Ian W.H.
 
Publication Date: June 01, 2011
 
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Summary: 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
 
Series: Working Paper No. 11/124
Subject(s): Climatic changes | Energy sector | Energy taxes | Environmental policy | Greenhouse gas emissions | Mauritius | Tax policy | Tax reforms | Tax systems | Taxation

Author's Keyword(s): Mauritius | green taxes | global warming | congestion | vehicle taxes.
 
English
Publication Date: June 01, 2011
Format: Paper
Stock No: WPIEA2011124 Pages: 39
Price:
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