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Tributación medioambiental. Alcance y límites de la extrafiscalidad ecológica en Colombia

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  • César J. Sánchez Muñoz

Abstract

La subsistencia de la especie humana se vincula con la adecuada protección de los recursos naturales y la salvaguarda del ecosistema, como un espacio vital para la existencia de la vida. Esta es una afirmación que no admite discusiones. Bastan estas pocas palabras para justificar un trabajo que busque identificar formas de salvaguardar el medio ambiente.

Suggested Citation

  • César J. Sánchez Muñoz, 2021. "Tributación medioambiental. Alcance y límites de la extrafiscalidad ecológica en Colombia," Books, Universidad Externado de Colombia, Facultad de Derecho, number 1290, October.
  • Handle: RePEc:ext:derech:1290
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    References listed on IDEAS

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    1. William J. Baumol & Wallace E. Oates, 1971. "The Use of Standards and Prices for Protection of the Environment," Palgrave Macmillan Books, in: Peter Bohm & Allen V. Kneese (ed.), The Economics of Environment, pages 53-65, Palgrave Macmillan.
    2. N Gregory Mankiw, 2009. "Smart Taxes: An Open Invitation to Join the Pigou Club," Eastern Economic Journal, Palgrave Macmillan;Eastern Economic Association, vol. 35(1), pages 14-23.
    3. Tietenberg, T H, 1990. "Economic Instruments for Environmental Regulation," Oxford Review of Economic Policy, Oxford University Press and Oxford Review of Economic Policy Limited, vol. 6(1), pages 17-33, Spring.
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