Reforming the Tax System to Promote Environmental Objectives: An Application to Mauritius

Ian Parry

RFF Working Paper Series from Resources for the Future

Abstract: 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.

Keywords: Mauritius; green taxes; global warming; congestion; vehicle taxes (search for similar items in EconPapers)
JEL-codes: H23 Q56 Q58 R48 (search for similar items in EconPapers)
Date: 2011-05-17
New Economics Papers: this item is included in nep-ene and nep-env
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (7)

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Related works:
Journal Article: Reforming the tax system to promote environmental objectives: An application to Mauritius (2012)
Working Paper: Reforming the Tax System to Promote Environmental Objectives: An Application to Mauritius (2011)
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