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Energy Taxes and Household Compliance with the Kyoto Protocol


Author Info

  • Desiderio Romero-Jordán

    (Universidad Rey Juan Carlos)

  • José Félix Sanz-Sanz

    (Universidad Complutense de Madrid,


The implementation of tax reforms to reduce carbon dioxide (CO2) emissions has become increasingly popular. Nevertheless before prescribing these measures, they should be subject to a cost-benefit analysis. This paper evaluates the effects, in Spain, of a rise in the excise duties on energy to a level equal to the average of the EU-15. To this end, a complete demand model, comprising four energy products and fourteen nonenergy products, is estimated. The results indicate that such a reform, despite the fact that it would reduce CO2 emissions by 11 million tons per year, would produce efficiency costs of 15.88¢ for each euro collected, causing households an average annual welfare loss of 228. Moreover, the progressivity and redistributive capacity of Spanish indirect taxation would be also reduced. As a result, the private welfare loss arising from the reform would be approximately four times greater than its estimated social benefits.

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Bibliographic Info

Article provided by in its journal Public Finance Review.

Volume (Year): 37 (2009)
Issue (Month): 2 (March)
Pages: 142-169

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Handle: RePEc:sae:pubfin:v:37:y:2009:i:2:p:142-169

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Related research

Keywords: energy; VAT; excise duties; elasticity; behavioral microsimulation;


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Cited by:
  1. Tamás, Mészáros Mátyás & Bade Shrestha, S.O. & Zhou, Huizhong, 2010. "Feed-in tariff and tradable green certificate in oligopoly," Energy Policy, Elsevier, vol. 38(8), pages 4040-4047, August.
  2. Romero-Jordán, Desiderio & del Río, Pablo & Jorge-García, Marta & Burguillo, Mercedes, 2010. "Price and income elasticities of demand for passenger transport fuels in Spain. Implications for public policies," Energy Policy, Elsevier, vol. 38(8), pages 3898-3909, August.


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