Impuestos energético-ambientales, cambio climático y federalismo fiscal en España

Alberto Gago, Xavier Labandeira, Jose Labeaga and Xiral López-Otero
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Alberto Gago: Rede, Universidade de Vigo, Facultade de CC.EE.
Xavier Labandeira: Rede, Universidade de Vigo, Facultade de CC.EE.
Xiral López-Otero: Departamento de Teoría Económica y Economía Matemática, UNED de Madrid

EKONOMIAZ. Revista vasca de Economía, 2019, vol. 95, issue 01, 275-290

Abstract: This article analyzes the possibilities of reforming energy-environmental taxation in Spain as part of a wider strategy of climate change mitigation. After studying the theoretical context of these taxes in a federal framework and some relevant international experiences, the paper evaluates the utility and feasibility of these taxes in subnational jurisdictions. In Spain, the current situation of these taxes is characterized by the disinterest of the central government and the lack of coordination of regional initiatives. This scenario requires a reform based on coordination, with an adequate jurisdictional allocation of these taxes, with flexible solutions that could facilitate the development of effective regional initiatives in this field.

Keywords: impuestos; energía; medio ambiente; federalismo fiscal; España (search for similar items in EconPapers)
JEL-codes: H23 H30 H71 H77 Q48 Q58 (search for similar items in EconPapers)
Date: 2019
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