La imposición de los carburantes de automoción en España: algunas observaciones teóricas y empíricas

Xavier Labandeira () and Ángel López Nicolás ()

Economics Working Papers from Department of Economics and Business, Universitat Pompeu Fabra

Abstract: This article deals with the taxation of private car fuels in Spain, analyzing its theoretical foundations and carrying out a comparative study of tax design and tax levels. Moreover, we estimate a demand system of car fuels with data from Encuesta Continua de Presupuestos Familiares, which allows for microsimulation of various tax reforms. In particular, we evaluate and assess the effects of the new Spanish tax on car fuel sales and of the application in Spain of the EU directive on harmonization of energy taxes.

Keywords: Taxation; car fuels; externalities; Spain (search for similar items in EconPapers)
JEL-codes: H23 H31 Q30 (search for similar items in EconPapers)
Date: 2002-03
New Economics Papers: this item is included in nep-ene, nep-pbe and nep-res
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Citations: View citations in EconPapers (9)

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Related works:
Journal Article: La imposición de los carburantes de automoción en España: Algunas observaciones teóricas y empíricas (2002)
Working Paper: La imposición de los carburantes de automoción en España: algunas observaciones teóricas y empíricas (2002)
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Persistent link: https://EconPapers.repec.org/RePEc:upf:upfgen:609

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