EconPapers    
Economics at your fingertips  
 

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
References: Add references at CitEc
Citations: View citations in EconPapers (9) Track citations by RSS feed

Downloads: (external link)
https://econ-papers.upf.edu/papers/609.pdf Whole Paper (application/pdf)

Related works:
Journal Article: La imposición de los carburantes de automoción en España: Algunas observaciones teóricas y empíricas (2002) Downloads
Working Paper: La imposición de los carburantes de automoción en España: algunas observaciones teóricas y empíricas (2002) Downloads
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:upf:upfgen:609

Access Statistics for this paper

More papers in Economics Working Papers from Department of Economics and Business, Universitat Pompeu Fabra
Bibliographic data for series maintained by ().

 
Page updated 2020-11-27
Handle: RePEc:upf:upfgen:609