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Cover IMF Working Papers
Reforming the Tax System to Promote Environmental Objectives: An Application to Mauritius
Ian W.H. 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
Keywords:
WP; vehicle tax; ownership tax; price rise; tax system; reform option; tax rate; green taxes; global warming; congestion; vehicle taxes; tax saving; proportional tax; E. vehicle ownership tax; green tax; tax design; vehicle use; vehicle price rise; vehicle exemption; percentage tax; Public expenditure review; Greenhouse gas emissions; Fuel tax; Excises; Global