Fiscalidad medioambiental sobre la energía: propuestas para España

José María Durán Cabré () and Cristina de Gispert Brosa ()
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José María Durán Cabré: Institut d'Economia de Barcelona (IEB); Universitat de Barcelona (UB)
Cristina de Gispert Brosa: Institut d'Economia de Barcelona (IEB); Universitat de Barcelona (UB)
Authors registered in the RePEc Author Service: Jose M. Duran-Cabre

No 2001/10, Working Papers from Institut d'Economia de Barcelona (IEB)

Abstract: In this paper we study the role can be played by tax system within a environmental energy policy in Spain. After analysing the Spanish tax system, it can be affirmed that for the time being tax policy has played an almost insignificant role, although it is worth to point out some relevant regional taxes. Nevertheless, that is not the case in the great majority of developed countries, where taxation is being commonly used as an instrument of environmental energy policies, even replacing to some extent traditional taxes levy on labour. Consequently, we make different proposals so that environmental issue can be introduced in the Spanish tax system, either at national or regional level. However, it is important to mention that any possible reform adopted by the regional level depends on the taxes and their level of control eventually allocated to it.

Keywords: Energy; Green taxation; Spain (search for similar items in EconPapers)
JEL-codes: H20 H23 Q40 (search for similar items in EconPapers)
Pages: 40 pages
Date: 2001
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Persistent link: https://EconPapers.repec.org/RePEc:ieb:wpaper:doc2001-10

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