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Reforma Fiscal Verde Y Doble Dividendo. Una Revisión De La Evidencia Empírica

Author

Listed:
  • Miguel Enrique Rodríguez Méndez

    (Universidad de Vigo)

Abstract

En este trabajo se analiza la posibilidad de que una reforma fiscal verde proporcione un doble dividendo. Es decir, mejore la calidad ambiental y la eficiencia del sistema económico. Para ello realizamos una revisión de la literatura empírica que analiza la introducción de impuestos contra el cambio climático, ya sea o no en el marco de una reforma fiscal verde. Los resultados muestran que determinado tipo de reformas fiscales verdes, y en particular aquellas con reducción de tipos en las cotizaciones salariales, permiten simultáneamente mejorar la calidad ambiental y la eficiencia del sistema económico.

Suggested Citation

  • Miguel Enrique Rodríguez Méndez, "undated". "Reforma Fiscal Verde Y Doble Dividendo. Una Revisión De La Evidencia Empírica," Working Papers 27-02 Classification-JEL , Instituto de Estudios Fiscales.
  • Handle: RePEc:hpe:wpaper:y:2002:i:27
    as

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