Indirect Taxes on International Aviation.
- 1st ed.
- 1 online resource (58 pages)
- IMF Working Papers .
- IMF Working Papers .
Intro -- 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.