International Fuel Tax Assessment: An Application to Chile

Parry, Ian; Strand, Jon

doi:10.5089/9781462315338.001

Cited by 6 publications

(2 citation statements)

References 28 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Over the last two decades, there has been a major effort to measure the external costs of motor vehicles in the United States and certain European countries (e.g., De Borger and Proost, 2001;Quinet, 2004;Parry et al, 2007). However, there has not been much of an attempt to estimate external costs for other (in particular, middle-and low-income) countries, so policy makers in many countries may have little guidance on whether their fuels are currently over-or underpriced from an externality perspective.…”

Section: Introductionmentioning

confidence: 99%

See 1 more Smart Citation

International fuel tax assessment: an application to Chile

Parry¹,

Strand²

2012

Envir. Dev. Econ.

Self Cite

View full text Add to dashboard Cite

Gasoline and diesel fuel are heavily taxed in many developed and some emerging and developing countries. Outside the United States and Europe, however, there has been little attempt to quantify the external costs of vehicle use, so policy makers lack guidance on whether prevailing tax rates are economically efficient. This paper develops a general approach for estimating motor vehicle externalities, and hence corrective taxes on gasoline and diesel, based on pooling local data with extrapolations from US evidence. The analysis is illustrated for the case of Chile, although it could be applied to other countries.

show abstract

Section: Introductionmentioning

confidence: 99%

“…Section 5 offers concluding remarks. Appendices for the paper are available online () and in Parry and Strand (2011).…”

Section: Introductionmentioning

confidence: 99%

International fuel tax assessment: an application to Chile

Parry¹,

Strand²

2012

Envir. Dev. Econ.

Self Cite

View full text Add to dashboard Cite

show abstract

More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean

Ter-Minassian¹

2012

SSRN Journal

View full text Add to dashboard Cite

Workable Environmentally Related Energy Taxes

Navajas

Panadeiros²,

Natale³

2012

SSRN Journal

View full text Add to dashboard Cite

Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. The opinions expressed in this publication are those of the authors and do not necessarily reflect the views of the Inter-American Development Bank, its Board of Directors, or the countries they represent. Terms of use: Documents inThe unauthorized commercial use of Bank documents is prohibited and may be punishable under the Bank's policies and/or applicable laws.Copyright © Inter-American Development Bank. This working paper may be reproduced for any non-commercial purpose. It may also be reproduced in any academic journal indexed by the American Economic Association's EconLit, with previous consent by the Inter-American Development Bank (IDB), provided that the IDB is credited and that the author(s) receive no income from the publication. This paper models an energy tax reform process out of a status quo and towards environmentally related excises, distinguishing between uniform and non-uniform tax components, positive and normative tax structures, and adopting a nonRamsey specification. The model is implemented for Argentina, Bolivia and Uruguay, and a rebalancing of fuel taxes is found where gasoline and diesel are the main drivers, due in part to higher estimates of the environmental costs of diesel relative to gasoline than those found in Parry and Strand (2010) for Chile. Environmental (mostly local) gains of the reform are significant, while fiscal impacts are positive and large. They do not, however, include double dividend effects because of price increases in widespread energy inputs triggered by the reform exercise. The tax reform has a positive distributive impact in Uruguay, while large pre-existing price distortions tend to produce negative impacts in Argentina and Bolivia.JEL classifications: H23, Q40, Q51

show abstract

International Fuel Tax Assessment: An Application to Chile

Cited by 6 publications

References 28 publications

International fuel tax assessment: an application to Chile

International fuel tax assessment: an application to Chile

More than Revenue: Main Challenges for Taxation in Latin America and the Caribbean

Workable Environmentally Related Energy Taxes

Contact Info

Product

Resources

About