A distributive analysis of the impact of CO2 tax in Spain

  1. Núria Badenes Plá
  2. Álvaro Jesús del Blanco García
  3. Olga Cantó Sánchez
  4. María Milagros Paniagua San Martín
  5. Jesús Rodríguez Márquez
XVIII Encuentro de economía pública

Publisher: [s.l: s.n.]

Year of publication: 2011

Congress: Encuentro de Economía Pública (18. 2011. Málaga)

Type: Conference paper


The establishment of a harmonized carbon tax is becoming one of the most important fiscal policy proposals in order to reduce carbon dioxied, which is one of the main contributors to greenhouse gasses. In this paper we evaluate the distributional impact in the tax burden of implementing a CO2 excise tax in Spain. Our main conclusion is that adding a carbon tax in the indirect structure of the Spanish Tax System would not significantly affect the current regressivity of excise taxes