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La imposición de los carburantes de automoción en España: Algunas observaciones teóricas y empíricas

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Author Info
Xavier Labandeira Villot (Universidade de Vigo)
Ángel López Nicolás (Universitat Pompeu Fabra)
Abstract

Este artículo analiza la fiscalidad de los carburantes de uso privado en España, con un análisis de su fundamentación teórica y un estudio comparado de diseño y niveles. Asimismo, se estima un sistema de demanda de carburantes de automoción con datos de la Encuesta Continua de Presupuestos Familiares, lo que permite la microsimulación de distintas reformas fiscales. En particular, se evalúan y valoran los efectos del nuevo impuesto sobre las ventas minoristas de hidrocarburos y de la aplicación en España de la propuesta comunitaria de armonización de accisas energéticas. Classification-JEL : H23, H31, Q30.

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Publisher Info
Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

Volume (Year): 160 (2002)
Issue (Month): 1 (march)
Pages: 177-210
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Handle: RePEc:hpe:journl:y:2002:v:160:i:1:p:177-210

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Related research
Keywords: imposición; hidrocarburos; externalidades; España.;

References listed on IDEAS
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  1. Peter Hoeller & Markku Wallin, 1991. "Energy Prices, Taxes and Carbon Dioxide Emissions," OECD Economics Department Working Papers 106, OECD, Economics Department. [Downloadable!]
  2. Lawrence H. Goulder, 1994. "Energy Taxes: Traditional Efficiency Effects and Environmental Implications," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 105-158 National Bureau of Economic Research, Inc. [Downloadable!]
  3. James Banks & Richard Blundell & Arthur Lewbel, 1997. "Quadratic Engel Curves And Consumer Demand," The Review of Economics and Statistics, MIT Press, vol. 79(4), pages 527-539, November. [Downloadable!] (restricted)
  4. de Bovenberg, A Lans & Mooij, Ruud A, 1994. "Environmental Levies and Distortionary Taxation," American Economic Review, American Economic Association, vol. 84(4), pages 1085-89, September. [Downloadable!] (restricted)
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This page was last updated on 2009-12-15.

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