RT Journal Article
T1 New green tax reforms: ex-ante assessments for Spain
A1 Labandeira Villot, Francisco Xavier
A1 Labeaga Azcona, José María
A1 Lopez Otero, Xiral
K1 2502.9 Cambio climático
K1 5301 Política Fiscal y Hacienda Publica Nacionales
K1 5312 Economía Sectorial
K1 5312.05 Energía
AB The great recession brought an increased need for public revenues and generated distributive concerns across many countries. This has led to a new generation of green tax reforms characterized by the use of markedly heterogeneous proposals that, overall, share a more flexible use of tax receipts adapted to the new economic environment. This article explores the possibilities of implementing this new generation of green tax reforms in Spain. It analyzes the impact of such reforms on energy demand, emissions, public revenues and income distribution from taxing various energy-related environmental damages and by considering two alternative uses for the tax receipts: fiscal consolidation and funding the costs of renewable-energy support schemes.
PB Sustainability
SN 20711050
YR 2019
FD 2019-10-13
LK http://hdl.handle.net/11093/2121
UL http://hdl.handle.net/11093/2121
LA eng
NO Sustainability, 11(20): 5640 (2019)
NO Ministerio de Ciencia, Innovación y Universidades (España) | Ref. RTI2018-093692-B-I00
DS Investigo
RD 03-oct-2023