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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-based taxes are widely introduced. An examination of existing energy/environmental tax systems in Germany, Sweden, Turkey, and Vietnam suggests that there is substantial scope for policy reform. This includes harmonizing taxes for pollution content across different fuels and end-users, better aligning tax rates with values for externalities, and scaling back taxes on vehicle ownership and electricity use that are redundant (on environmental grounds) in the presence of more targeted taxes.

Earth & Environmental Sciences --- Environmental Sciences --- Environmental policy. --- Taxation --- Reform. --- Duties --- Fee system (Taxation) --- Tax policy --- Tax reform --- Taxation, Incidence of --- Taxes --- Environment and state --- Environmental control --- Environmental management --- Environmental protection --- Environmental quality --- State and environment --- Government policy --- Finance, Public --- Revenue --- Environmental auditing --- Environmental impact charges --- E-books --- Eco-taxes --- Ecological taxes --- Ecotaxes --- Effluent charges --- Environmental exploitation charges --- Environmental impact fees --- Environmental taxes --- Green taxes --- Pollution charges --- User charges --- Public Finance --- Industries: Energy --- Environmental Economics --- Environmental Economics: Government Policy --- Nonrenewable Resources and Conservation: Government Policy --- Taxation and Subsidies: Externalities --- Redistributive Effects --- Environmental Taxes and Subsidies --- Energy: Government Policy --- Business Taxes and Subsidies --- Environmental Economics: General --- Hydrocarbon Resources --- National Government Expenditures and Related Policies: General --- Public finance & taxation --- Excise taxes --- Environmental economics --- Petroleum, oil & gas industries --- Fuel tax --- Environment --- Natural gas sector --- Public expenditure review --- Economic sectors --- Expenditure --- Motor fuels;Taxation --- Environmental sciences --- Gas industry --- Expenditures, Public --- Vietnam

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Energy taxes can produce substantial environmental and revenue benefits and are an important component of countries’ fiscal systems. Although the principle that these taxes should reflect global warming, air pollution, road congestion, and other adverse environmental impacts of energy use is well established, there has been little previous work providing guidance on how countries can put this principle into practice. This book develops a practical methodology, and associated tools, to show how the major environmental damages from energy can be quantified for different countries and used to design the efficient set of energy taxes.

Power resources --- Business & Economics --- Industries --- Prices --- Prices. --- Energy --- Energy resources --- Power supply --- Natural resources --- Energy harvesting --- Energy industries --- E-books --- Public Finance --- Taxation --- Environmental Economics --- Environmental Conservation and Protection --- Natural Resources --- Environmental Economics: General --- Business Taxes and Subsidies --- Taxation and Subsidies: Externalities --- Redistributive Effects --- Environmental Taxes and Subsidies --- Nonrenewable Resources and Conservation: General --- National Government Expenditures and Related Policies: General --- Health: General --- Public finance & taxation --- Environmental economics --- Excise taxes --- Environmental management --- Climate change --- Health economics --- Environment --- Fuel tax --- Non-renewable resources --- Public expenditure review --- Greenhouse gas emissions --- Taxes --- Health --- Expenditure --- Environmental sciences --- Environmental impact charges --- Motor fuels;Taxation --- Expenditures, Public --- United States