Search Results

You are looking at 1 - 10 of 94 items for :

  • "ticket tax" x
Clear All
Mr. Jon Strand and Mr. Michael Keen

their likely incidence. Section VIII considers practical issues of administration and compliance. Section IX concludes. II. T ypes of A viation T ax There are several possible types of indirect tax on aviation. The analysis in this paper focuses on three: An excise tax —meaning one that (unlike, in particular, the value-added tax (VAT)) is not creditable or refundable to business users— on aviation fuel , which, for brevity, is assumed throughout the analysis to be levied in specific form (that is, as a fixed monetary amount per gallon). 5 A ticket tax

Mr. Jon Strand and Mr. Michael Keen
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 significantly to border-crossing environmental damage. A tax on aviation fuel would address the key border-crossing externalities most directly; a ticket tax could raise more revenue; departure taxes face the least legal obstacles. Optimal policy requires deploying both fuel and ticket taxes. A fuel tax of 20 U.S. cents per gallon (10 percent, at today's fuel prices, corresponding to assessed environmental damage), or alternatively ticket taxes of 2.5 percent, would raise about US$10 billion if imposed worldwide, and US$3 billion if applied only in Europe.
Mr. Jon Strand and Mr. Michael Keen

Front Matter Page Fiscal Affairs Department Authorized for distribution by Fiscal Affairs Department Contents I. Introduction II. Types of Aviation Tax III. Aviation Taxes in Practice A. Taxes on Aviation Fuel B. Ticket Taxes C. Departure and Other Trip Charges IV. Environmental and Other Externalities A. Air Pollution B. Global Carbon Emissions C. Other Emissions Affecting Global Warming D. Noise E. Pollution and Congestion at Airports V. Taxing International Aviation: Basic Principles A. No Cross-Border Damage

International Monetary Fund

students not gainfully employed; and persons considered elderly, indigent, or infirm by the Head of State. $10.00. 6.12 National Identification Card fee (suspended) An annual fee payable by citizens and alien residents. Children under the age of 5. Children age 5 to 18 $3.00 Students $3.00 Adults, 19-65 $7.00 Adults, 66 and above $5.00 6.2 Other 6.21 Airport tax Levied on passengers leaving Liberia. US$25.00 per passenger 6.22 Airline ticket tax (replaced by Goods and Services

International Monetary Fund
In recent years, the IMF has released a growing number of reports and other documents covering economic and financial developments and trends in member countries. Each report, prepared by a staff team after discussions with government officials, is published at the option of the member country.