A distributive analysis of the impact of CO2 tax in Spain

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

Editorial: [s.l: s.n.]

Any de publicació: 2011

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

Tipus: Aportació congrés

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Resum

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

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