Indirect Taxes on International Aviation*

From: Fiscal Studies | Date: March 1, 2007| Author: Strand, Jon; Keen, Michael | Copyright information

Abstract

There has recently been much discussion of the possible use of internationally coordinated indirect taxes, or equivalent charges, on international aviation, whether as a source of finance for development or as part of a response to heightened concerns with climate change. This paper considers the strengths and weaknesses of the leading candidate instruments of this kind. It argues that, on both policy and administration grounds, the case for increasing indirect taxes on intern...

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