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Indirect Taxes on International Aviation by Jon Strand; Michael Keen is a nonfiction available to read on EtoBox.

What is Indirect Taxes on International Aviation about?

This paper examines the case for internationally coordinated indirect taxes on aviation (as a source of general revenue-not (necessarily) as a source of development finance). The case for such taxes is strong: the tax burden on international aviation is currently limited, yet it contributes significantly to border-crossing environmental damage. A tax on aviation fuel would address the key border-crossing externalities most directly; a ticket tax could raise more revenue; departure taxes face the least legal obstacles. Optimal policy requires deploying both fuel and ticket taxes. A fuel tax of 20 U.S. cents per gallon (10 percent, at today's fuel prices, corresponding to assessed environmental damage), or alternatively ticket taxes of 2.5 percent, would raise about US$10 billion if imposed worldwide, and US$3 billion if applied only in Europe

Who reads Indirect Taxes on International Aviation?

Author

Jon Strand; Michael Keen

Publisher

International Monetary Fund

Published

2006

Language

EN

ISBN

9781462394203

Category

nonfiction

Subjects

Management, Social Science, Business