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 congestionCongestion pricing has been given a large boost by its relatively successful implementation in London. ... implemented a cordon toll in 2007 covering an area of about 36 square kilometer (again, enforcement is based on number plate recognition). ... Source: Authora#39;s calculations using a customs database on all imported.
Title | : | Reforming the Tax System to Promote Environmental Objectives |
Author | : | Ian W.H. Parry |
Publisher | : | International Monetary Fund - 2011-06-01 |
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