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Publications (39)
The importance of energy-environmental taxation in the transition to decarbonized economies does not correspond to its actual role due to several constraints on its application. This paper emphasizes one of the main barriers, the negative impacts on distribution and equity, and suggests alternatives to mitigate these effects. In particular, it list...
The importance of energy-environmental taxation in the transition to decarbonized economies does not correspond to its actual role due to several constraints on its application. This paper emphasizes one of the main barriers, the negative impacts on distribution and equity, and suggests alternatives to mitigate these effects. In particular, it list...
Este documento analiza la formación dual en España y Galicia durante el último trienio. Haciendo un estudio de su viabilidad a partir de la experiencia de otros países. Se establecen una serie de recomendaciones y líneas de actuación futura
The rol of Environmental Taxes in Spanish Tax Reform
In spite of the large potential and existing efforts to foster energy efficiency in the residential sector, much remains to be achieved. This may be partially due to the many barriers and market failures faced by energy efficiency, which are even greater in this sector. In particular, informational failures seem to be pervasive and relevant in this...
This article provides an overview of specific and systemic applications of energy taxes and environmental(or green) tax reforms. To do so it combines a theoretical and empirical assessment of the literature, with anon-exhaustive description of the practice of these instruments and packages in the real world. Besidesyielding a comprehensive approxim...
Buildings are crucial to control present and future energy demand and, therefore, greenhouse gas concentrations in the atmosphere. In this chapter we suggest that, due to a number of general and specific barriers to the implementation of energy efficiency in buildings, energy prices and conventional energy and environmental policy instruments may n...
This article mainly discusses whether the introduction or increase of tourism taxation should be addressed through specific or general indirect taxation. With this aim, the paper describes the concept of tourism taxes and presents the several reasons that back their use. The paper also offers some numerical exercises comparing the effects of specif...
In this chapter we describe and assess the Spanish experience with environmental taxes in the last several decades, and formulate several suggestions for future developments in this area of tax reform. We first deal with the theoretical and policy contexts for environmental taxes and the so-called green tax reforms, to proceed with an enumeration o...
This paper analyses the foundations, possible applications and the effects of tourism taxation in Spain. The article begins with an analysis of the economic and environmental reasons for taxing tourism, which would seem to call for taxes based on the principle of benefit, for either revenue or corrective purposes. Subsequently, we describe the prax...
This paper analyses the foundations, possible applications and the effects of tourism taxation in Spain. The article begins with an analysis of the economic and environmental reasons for taxing tourism, which would seem to call for taxes based on the principle of benefit, for either revenue or corrective purposes. Then the praxis of tourism taxatio...
The Kyoto Protocol was accepted by the European Commission in April 2002, laying down a distribution system of emission reduction efforts among the member countries in order to reach the objective of 8% for the entire EU. Among the measures adopted by the EU for the fulfilment of the Protocol, there is a Directive (2003/87/CE) establishing a scheme...
The Kyoto Protocol was accepted by the European Commission in April 2002, laying down a distribution system of emission reduction efforts among the member countries in order to reach the objective of 8% for the entire EU. Among the measures adopted by the EU for the fulfilment of the Protocol, there is a Directive (2003/87/CE) establishing a scheme...
Entre 1987 y 1993 los países escandinavos llevaron a cabo importantes reformas de sus IRPF, pasando de modelos formalmente sintéticos a modelos duales que gravan progresivamente las rentas de trabajo y proporcionalmente las de capital. Pese a la innovación que supuso en su día la adopción de estos modelos, no ha tenido lugar desde entonces un debat...
En este trabajo se analizan los fundamentos, posibles aplicaciones y efectos de la imposición turística en España. El artículo se inicia con un análisis de las razones económicas y ambientales para gravar el turismo, que definen impuestos basados en el principio de beneficio, recaudatorios o correctores. Seguidamente se describe la praxis de la imp...
Este trabajo comienza fundamentando teóricamente la imposición ambiental con un
resumen de las principales razones económicas para la aplicación de estos instrumentos y con
el análisis de su asignación jurisdiccional. A continuación, situamos los tributos propios ambientales
de la comunidad gallega (canon de saneamiento e impuesto sobre la contamin...
Este trabajo se plantea dos objetivos. En primer lugar, conocer los cambios que se han producido en la fiscalidad internacional durante las dos últimas décadas en el ámbito de los países avanzados. Y en segundo lugar, reflexionar sobre las nuevas tendencias fiscales que se dibujan en el horizonte del siglo XXI. En esta perspectiva, los procesos de...
Abstract This article deals with the role of environmental taxes in contemporary tax reform processes. It uses the theories of taxation, tax reform and environ- mental policy to explore the relationship between real-world environmental taxation and applied tax reforms, establishing an almost perfect integration of environmental taxes in contemporar...
Esta obra brinda una visión analítica de lo que es la imposición ambiental que en los últimos años se ha popularizado en algunos países desarrollados, quienes buscan una mayor protección del medio ambiente y hacer más fáciles reformas fiscales útiles y necesarias en cada territorio para protección de la ecología local. El autor ubica la teoría y la...
In this paper, we analyze for Spain the interest about what is named as green tax reform. We start defining green tex reform and the reasons behind it implemented in some nordic european countries. Then, we introduce environmental taxes. They can play a fundamental role in green tax reforms and we study their redistributive and environmental effect...
In recent years the incorporation of environmental taxation into tax systems has become a firm reality. An analysis of revenue data and experiences in different countries indicate that this process occurs in two different ways. One approach is partial reform, where environmental taxes play a secondary role. The other approach is integrated reform,...
El objetivo de este trabajo es hacer una síntesis de los aspectos que nos parecen más relevantes en la aplicación práctica de los impuestos ambientales, señalando algunas claves de la compleja economía política de este tipo de instrumentos. En la primera parte se analizan algunas cuestiones básicas en su diseño, incluyendo aspectos como la definici...
La reforma fiscal, objeto primordial de la política de países avanzanzados, experimentada durante los años 2000-2002 en países como: Alemania, Francia, Holanda, Irlanda, Italia y Portugal. Las cuatro tendencias dominantes: continuidad de los aplanamientos tarifarios, predominio de la competencia fiscal internacional, insercción de las reducciones t...
