Reforming the tax system to promote environmental objectives: An application to Mauritius
AbstractFiscal 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.
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Bibliographic InfoArticle provided by Elsevier in its journal Ecological Economics.
Volume (Year): 77 (2012)
Issue (Month): C ()
Contact details of provider:
Web page: http://www.elsevier.com/locate/ecolecon
Africa; Mauritius; Green taxes; Global warming; Congestion; Vehicle taxes;
Other versions of this item:
- Ian W.H. Parry, 2011. "Reforming the Tax System to Promote Environmental Objectives: An Application to Mauritius," IMF Working Papers 11/124, International Monetary Fund.
- Parry, Ian W.H., 2011. "Reforming the Tax System to Promote Environmental Objectives: An Application to Mauritius," Discussion Papers dp-11-20, Resources For the Future.
- Q56 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environment and Development; Environment and Trade; Sustainability; Environmental Accounts and Accounting; Environmental Equity; Population Growth
- Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy
- H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
- R48 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Transportation Economics - - - Government Pricing and Policy
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