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Author/Editor:
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Parry, Ian W.H.
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Publication Date:
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June 01, 2011
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Electronic Access:
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Free Full text
(PDF file size is 732KB).
Use the free
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Disclaimer: This Working Paper should not be reported as representing the views of the IMF.
The views expressed in this Working Paper are those of the author(s) and do not necessarily represent those of the IMF or IMF policy. Working Papers describe research in progress by the author(s) and are published to elicit comments and to further debate
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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
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Order a print copy
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Series:
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Working Paper No. 11/124
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Subject(s):
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Climatic changes | Energy sector | Energy taxes | Environmental policy | Greenhouse gas emissions | Mauritius | Tax policy | Tax reforms | Tax systems | Taxation
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Author's Keyword(s):
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Mauritius | green taxes | global warming | congestion | vehicle taxes. |
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English
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Publication Date:
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June 01, 2011
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Format:
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Paper
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Stock No:
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WPIEA2011124
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Pages:
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39
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Price:
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US$18.00 )
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Please address any questions about this title to
publications@imf.org
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