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Reforming the Tax System to Promote Environmental Objectives :, An Application to Mauritius, Ian Parry

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 congestion
Table Of Contents
Cover Page; Title Page; Copyright Page; Abstract; Contents; I. Introduction; 1. Air Quality and Congestion in Selected Megacities, 2000; 2. Revenues from Environmentally-Related Taxation, 2008; II. Conceptual Case for Environmental Taxes; III. Assessment of Green Tax Options for Mauritius; 1. Revenue from Energy and Environmental Taxes in Mauritius; A. Climate Change and the Maurice Ile Durable (MID); 2. Implementing a Carbon Tax, 2009; B. Preliminary Assessment of Automobile Externalities; 3. Summary of Automobile Externalities; C. Fuel Tax Evaluation
Literary Form
non fiction
Description based upon print version of record
Physical Description
1 online resource (76 p.)
Specific Material Designation
Form Of Item

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