International Fuel Tax Assessment: An Application to Chile
Electronic Access:
Free Download. Use the free Adobe Acrobat Reader to view this PDF file
Summary:
Gasoline and diesel fuel are heavily taxed in many developed and some emerging and developing countries. Outside of the United States and Europe, however, there has been little attempt to quantify the external costs of vehicle use, so policymakers lack guidance on whether prevailing tax rates are economically efficient. This paper develops a general approach for estimating motor vehicle externalities, and hence corrective taxes on gasoline and diesel, based on pooling local data with extrapolations from U.S.evidence. The analysis is illustrated for the case of Chile, though it could be applied to other countries.
Series:
Working Paper No. 2011/168
Subject:
Commodities Consumption Expenditure Fuel prices Fuel tax Gasoline Prices Public expenditure review Revenue administration Taxes
English
Publication Date:
July 1, 2011
ISBN/ISSN:
9781462315338/1018-5941
Stock No:
WPIEA2011168
Pages:
28
Please address any questions about this title to publications@imf.org