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Environmental Taxes in Spain: A Missed Opportunity

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Abstract

In this chapter we describe and assess the Spanish experience with environmental taxes in the last several decades, and formulate several suggestions for future developments in this area of tax reform. We first deal with the theoretical and policy contexts for environmental taxes and the so-called green tax reforms, to proceed with an enumeration of actions by the different levels of government in Spain . We show how the central and local governments' stand has not been favorable to the use of these tax instruments due to political beliefs and legal constraints, which have led to a poor energy and environmental performance in comparative European terms. At the same time, the lack of interest of central and local governments in such taxes has fostered an intense regional design and implementation in this field, mainly on emissions to air and waters. These applications share positive and negative aspects, as they contribute to internalize negative environmental effects, but often do so in an inefficient way with a clear revenue-raising component. We conclude that a serious and comprehensive use of environmental taxes in Spain should take into account optimal jurisdictional allocation and the presence of new regulatory approaches in environmental policies, with a focus on some specific fields such as waste, transport and tourism.

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File URL: http://icepp.gsu.edu/sites/default/files/documents/icepp/wp/ispwp0609.pdf
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Bibliographic Info

Paper provided by International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University in its series International Center for Public Policy Working Paper Series, at AYSPS, GSU with number paper0609.

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Length: 28 pages
Date of creation: 01 Jan 2006
Date of revision:
Handle: RePEc:ays:ispwps:paper0609

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Keywords: Environmental Taxes; Spain; Tax reform. environmental policies;

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References

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  1. Labandeira-Villot, Xavier, 1996. "Market instruments and the control of acid rain damage : Effects of a sulphur tax on the Spanish electricity generating industry," Energy Policy, Elsevier, vol. 24(9), pages 841-854, September.
  2. Bovenberg, A. Lans & Goulder, Lawrence H., 2002. "Environmental taxation and regulation," Handbook of Public Economics, in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 3, chapter 23, pages 1471-1545 Elsevier.
  3. Xavier Labandeira & José M. Labeaga, 1999. "Combining input-output analysis and micro-simulation to assess the effects of carbon taxation on Spanish households," Fiscal Studies, Institute for Fiscal Studies, vol. 20(3), pages 305-320, September.
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Cited by:
  1. David Heres & Steffen Kallbekken & Ibon Galarraga, 2013. "Understanding Public Support for Externality-Correcting Taxes and Subsidies: A Lab Experiment," Working Papers 2013-04, BC3.
  2. Carmina Ordóñez de Haro & Carlos Rivas Sánchez, 2009. "Tributación medioambiental: La experiencia andaluza," Revista de Estudios Regionales, Universidades Públicas de Andalucía, vol. 4, pages 271-288.
  3. Xavier Labandeira & Alberto Gago & Fidel Picos & Miguel Rodríguez, 2006. "Taxing Tourism in Spain: Results and Recommendations," Working Papers 2006.40, Fondazione Eni Enrico Mattei.
  4. María Gómez-Rúa, 2013. "Sharing a polluted river through environmental taxes," SERIEs, Spanish Economic Association, vol. 4(2), pages 137-153, June.
  5. María Gómez-Rúa, 2012. "Sharing a polluted river network through environmental taxes," Economics Bulletin, AccessEcon, vol. 32(1), pages 992-1000.

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