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Taxes --- Indirect taxation --- 336.23 --- 339.96 --- -impots indirects --- droits de douane --- accises --- tva --- pays en voie de developpement --- Indirect taxes --- Taxation --- Indirekte belastingen voor bedrijf --- Ontwikkelingshulp. Ontwikkelingssamenwerking. Ontwikkelingsproblematiek --- indirecte belastingen --- invoerrechten --- accijnzen --- btw --- ontwikkelingslanden --- 339.96 Ontwikkelingshulp. Ontwikkelingssamenwerking. Ontwikkelingsproblematiek --- 336.23 Indirekte belastingen voor bedrijf --- impots indirects --- Indirect taxation - Developing countries.

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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.

Aeronautics, Commercial -- Taxation. --- Electronic books. -- local. --- Indirect taxation -- Law and legislation -- International cooperation. --- Business & Economics --- Transportation Economics --- Aeronautics, Commercial --- Indirect taxation --- Taxation. --- Law and legislation --- International cooperation. --- Indirect taxes --- Taxation --- Infrastructure --- Public Finance --- Aviation --- Air Transportation --- Business Taxes and Subsidies --- Industry Studies: Transportation and Utilities: General --- National Government Expenditures and Related Policies: General --- Transport industries --- Excise taxes --- Public finance & taxation --- Macroeconomics --- Fuel tax --- Transportation --- Public expenditure review --- Value-added tax --- Aerospace industries --- Motor fuels;Taxation --- Saving and investment --- Expenditures, Public --- Spendings tax --- United Kingdom

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This paper addresses two fundamental issues in indirect tax design. It first revisits the case for reduced rates on items especially important to the poor, establishing conditions under which even very crudely targeted spending measures better serve their interests. It then explores the welfare costs from cascading taxes, showing that these may actually be lower the wider the set of inputs that are taxed but, more to the point—and contrary to the common notion that “a low rate on a broad base” is always good tax policy—may plausibly be large even at a low nominal tax rate and with few stages of production.

International Monetary Fund --- 330.35 <9> --- 330.35 <9> Economische groei. Kwantitatieve toename. Technische vooruitgang --zie ook {338.09}--Oceanië. Arctische en Antarctische gebieden --- Economische groei. Kwantitatieve toename. Technische vooruitgang --zie ook {338.09}--Oceanië. Arctische en Antarctische gebieden --- Economic assistance --- Islands of the Pacific --- Pacific Islands --- Pacific Ocean Islands --- Economic conditions. --- Indirect taxation. --- Poor --- Value-added tax. --- Added-value tax --- Goods and services tax --- GST (Goods and services tax) --- Tax on added value --- VAT (Value-added tax) --- Sales tax --- Disadvantaged, Economically --- Economically disadvantaged --- Impoverished people --- Low-income people --- Pauperism --- Poor, The --- Poor people --- Persons --- Social classes --- Poverty --- Indirect taxes --- Taxation --- Taxation. --- Economic conditions --- Indirect taxation --- Value-added tax --- E-books --- Macroeconomics --- Public Finance --- Efficiency --- Optimal Taxation --- Taxation and Subsidies: Externalities --- Redistributive Effects --- Environmental Taxes and Subsidies --- Business Taxes and Subsidies --- National Government Expenditures and Related Policies: General --- Macroeconomics: Consumption --- Saving --- Wealth --- Public finance & taxation --- Expenditure --- Optimal taxation --- Consumption taxes --- Consumption --- Taxes --- Tax policy --- National accounts --- Spendings tax --- Expenditures, Public --- Tax administration and procedure --- Economics --- India