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Local air pollution and global climate change taxes: a distributional analysis for the case of Spain

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  • Xaquin García-Muros
  • Mercedes Burguillo
  • Mikel González-Eguino
  • Desiderio Romero-Jordán

Abstract

Global climate change measures are difficult to implement. In this context, local air pollution measures may play an important role in the political agenda since their effects are felt more immediately by citizens. Distributional implications are one of the main barriers for implementing environmental policies. This paper explores the distributional implications of air pollution taxes and compares them to climate change taxes. For the comparison, both tax schemes were set to yield the same revenue. Methodologically, the study uses a top–down approach linking a macro model to a micro model. We find that taxes on local air pollutants are more regressive than those levied on CO2. This is because the goods implicitly taxed have a greater weight in the consumer basket of low-income groups, even if the tax revenues are recycled. Furthermore, the revenue-neutral recycle scheme increases both taxes efficiency, but, at the same time, can increase regressivity.

Suggested Citation

  • Xaquin García-Muros & Mercedes Burguillo & Mikel González-Eguino & Desiderio Romero-Jordán, 2017. "Local air pollution and global climate change taxes: a distributional analysis for the case of Spain," Journal of Environmental Planning and Management, Taylor & Francis Journals, vol. 60(3), pages 419-436, March.
    • Handle: RePEc:taf:jenpmg:v:60:y:2017:i:3:p:419-436
    DOI: 10.1080/09640568.2016.1159951
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    References listed on IDEAS

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    1. John Creedy, 1999. "Modelling Indirect Taxes and Tax Reform," Books, Edward Elgar Publishing, number 1940.
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    Cited by:

    1. Mardones, Cristian & Mena, Camilo, 2020. "Effects of the internalization of the social cost of global and local air pollutants in Chile," Energy Policy, Elsevier, vol. 147(C).
    2. Mardones, Cristian, 2023. "Economic and environmental effects of financing subsidies for non-conventional renewable energies with a carbon tax – A comparison of intersectoral models," Renewable Energy, Elsevier, vol. 217(C).
    3. Ángel Estrada & Daniel Santabárbara, 2021. "Recycling carbon tax revenues in Spain. Environmental and economic assessment of selected green reforms," Working Papers 2119, Banco de España.
    4. Mardones, Cristian & García, Catalina, 2020. "Effectiveness of CO2 taxes on thermoelectric power plants and industrial plants," Energy, Elsevier, vol. 206(C).
    5. Mardones, Cristian & Flores, Belén, 2018. "Effectiveness of a CO2 tax on industrial emissions," Energy Economics, Elsevier, vol. 71(C), pages 370-382.
    6. Xavier Labandeira & José M. Labeaga & Xiral López-Otero, 2019. "New Green Tax Reforms: Ex-Ante Assessments for Spain," Sustainability, MDPI, vol. 11(20), pages 1-25, October.

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