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La economía política de los impuestos ambientales

Author

Listed:
  • Alberto Gago

    (Facultad de Económicas de Vigo)

  • Xabier Labandeira

    (Facultad de Económicas de Vigo)

Abstract

The objective of this work is to synthesize the aspects that seem to be more relevant in the practical application of environmental taxes, indicating some of the keys of the complex political economy of this type of instruments. In the first part some basic problems in its design are analysed, including such aspects as the definition of a good link between the fiscal structure and the elected environmental problem, the valuation of the environmental efficiency, the fiscal efficiency of this type of figures as well as its complex economic and distributive incidence. In the second part we try to integrate the recent experiences of environmental taxation in a new model of fiscal reform, the so-called 'Green Tax Reform' that we introduce as a reference for advanced countries during the next few years.

Suggested Citation

  • Alberto Gago & Xabier Labandeira, 1998. "La economía política de los impuestos ambientales," EKONOMIAZ. Revista vasca de Economía, Gobierno Vasco / Eusko Jaurlaritza / Basque Government, vol. 40(01), pages 208-221.
    • Handle: RePEc:ekz:ekonoz:1998109
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    More about this item

    Keywords

    Impuestos ambientales; eficacia ambiental; efectividad fiscal; reforma fiscal;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • Q5 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics

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