Environmental Tax Reform: Principles from Theory and Practice to Date; by Dirk Heine, John Norregaard, and Ian W.H. Parry; IMF Working Paper 12/180; July 1, 2012

Abstract

This paper recommends a system of upstream taxes on fossil fuels, combined with refunds for downstream emissions capture, to reduce carbon and local pollution emissions. Motor fuel taxes should also account for congestion and other externalities associated with vehicle use, at least until mileage-based taxes are widely introduced. An examination of existing… (More)

Topics

4 Figures and Tables

Cite this paper

@inproceedings{Heine2012EnvironmentalTR, title={Environmental Tax Reform: Principles from Theory and Practice to Date; by Dirk Heine, John Norregaard, and Ian W.H. Parry; IMF Working Paper 12/180; July 1, 2012}, author={Dirk Heine and John Norregaard and Ian W. H. Parry and Victoria Perry and Swantje K{\"u}chler and Danh H. Nguyen and Hai Khuy}, year={2012} }