Environmental Tax Reform : Principles from Theory and Practice to Date /
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-ba...
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| Altri autori: | , |
| Natura: | Periodico |
| Lingua: | English |
| Pubblicazione: |
Washington, D.C. :
International Monetary Fund,
2012.
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| Serie: | IMF Working Papers; Working Paper ;
No. 2012/180 |
| Accesso online: | Full text available on IMF |