01703cas a2200241 a 4500 AALejournalIMF007208 230101c9999 xx r poo 0 0eng d 5.00 USD 9781455263417 1018-5941 BD-DhAAL BD-DhAAL Parry, Ian. Reforming the Tax System to Promote Environmental Objectives : An Application to Mauritius / Ian Parry. Washington, D.C. : International Monetary Fund, 2011. 1 online resource (39 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students 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. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2011/124 Full text available on IMF http://elibrary.imf.org/view/journals/001/2011/124/001.2011.issue-124-en.xml IMF e-Library