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New Green Tax Reforms: Ex-Ante Assessments for Spain

Xavier Labandeira (), Jose Labeaga and Xiral López-Otero ()
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Xavier Labandeira: Rede, Universidade de Vigo, Facultade de CC.EE, Campus As Lagoas s/n, 36310 Vigo, Spain
Xiral López-Otero: Departamento de Teoría Económica y Economía Matemática, UNED, Senda del Rey 11, 28040 Madrid, Spain

Sustainability, 2019, vol. 11, issue 20, 1-25

Abstract: 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.

Keywords: taxes; renewables; energy; negative externalities; new generation green tax reforms; climate change mitigation; Spain (search for similar items in EconPapers)
JEL-codes: Q Q0 Q2 Q3 Q5 Q56 O13 (search for similar items in EconPapers)
Date: 2019
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