Series: IMF Working Papers
Author(s): Ian Parry , John Norregaard , and Dirk Heine
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 01 July 2012
Keywords: design principles, externalities, fuel taxes, country evaluation, environmental tax, tax systems, tax reform, tax system, Nonrenewable Resources and Conservation: Government Policy, Energy: Government Policy,
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 con...