Indirect Taxeson International Aviation

Indirect Taxeson International Aviation / Strand, Jon.

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 signific...

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Bibliographic Details
Main Author: Strand, Jon
Corporate Author: International Monetary Fund
Format: eBook
Language:English
Published: Washington, D.C. : International Monetary Fund, 2006.
Series:IMF Working Papers ; Working Paper no. 06/124.
Subjects:
Aeronautics, Commercial > Taxation.
Indirect taxation > Law and legislation > International cooperation.
Aeronautics, Commercial > Taxation
Online Access:Click for online access
Table of Contents:
  • Contents
  • I. INTRODUCTION
  • II. TYPES OF AVIATION TAX
  • III. AVIATION TAXES IN PRACTICE
  • IV. ENVIRONMENTAL AND OTHER EXTERNALITIES
  • V. TAXING INTERNATIONAL AVIATION: BASIC PRINCIPLES
  • VI. THE IMPLICATIONS OF NON-ENVIRONMENTAL DISTORTIONS IN INTERNATIONAL AVIATION
  • VII. RATES, REVENUE, AND INCIDENCE
  • VIII. ADMINISTRATION AND COMPLIANCE
  • IX. CONCLUSIONS
  • References

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