La economía política de los impuestos ambientales

Alberto Gago and Xabier Labandeira
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Alberto Gago: Facultad de Económicas de Vigo
Xabier Labandeira: Facultad de Económicas de Vigo

EKONOMIAZ. Revista vasca de Economía, 1998, vol. 40, issue 01, 208-221

Abstract: The objective of this work is to synthesize the aspects that seem to be more relevant in the practical application of environmental taxes, indicating some of the keys of the complex political economy of this type of instruments. In the first part some basic problems in its design are analysed, including such aspects as the definition of a good link between the fiscal structure and the elected environmental problem, the valuation of the environmental efficiency, the fiscal efficiency of this type of figures as well as its complex economic and distributive incidence. In the second part we try to integrate the recent experiences of environmental taxation in a new model of fiscal reform, the so-called 'Green Tax Reform' that we introduce as a reference for advanced countries during the next few years.

Keywords: Impuestos ambientales; eficacia ambiental; efectividad fiscal; reforma fiscal (search for similar items in EconPapers)
JEL-codes: E62 H20 H23 Q5 (search for similar items in EconPapers)
Date: 1998
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Persistent link: https://EconPapers.repec.org/RePEc:ekz:ekonoz:1998109

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