Cover IMF Working Papers
Reforming the Tax System to Promote Environmental Objectives: An Application to Mauritius
Author: Ian W.H. Parry1
  • 1 https://isni.org/isni/0000000404811396, International Monetary Fund
Series:
IMF Working Papers
Volume/Issue:
Volume 2011: Issue 124
Language:
English
Publication Date:
01 Jun 2011
DOI:
https://doi.org/10.5089/9781455263417.001
ISBN:
9781455263417
ISSN:
1018-5941
Pages:
39
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
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IMF Working Papers describe research in progress by the author(s) and are published to elicit comments and to encourage debate. The views expressed in IMF Working Papers are those of the author(s) and do not necessarily represent the views of the IMF, its Executive Board, or IMF management.
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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
Cover IMF Working Papers
IMF Working Papers
ISSN:
1018-5941
Publisher:
International Monetary Fund

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