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Reformas fiscales ambientales e innovación y difusión tecnológicas en el contexto de las contribuciones determinadas (CDN): una visión desde América Latina

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  • Alatorre, José Eduardo
  • Beltrán, Allan
  • Ferrer, Jimy
  • Galindo, Luis Miguel

Abstract

Este documento tiene como objetivo analizar los efectos potenciales de un impuesto al carbono sobre un conjunto de variables relevantes para el cumplimiento de las contribuciones determinadas a nivel nacional (CDN) en América Latina. De acuerdo con los resultados del análisis, en un contexto caracterizado por el bajo precio de los combustibles, la implementación en América Latina de un impuesto ambiental —también denominado “verde”— se traduciría en un incremento del consumo de energías renovables, un descenso de la intensidad energética, un aumento del PIB per cápita y una disminución de la desigualdad.

Suggested Citation

  • Alatorre, José Eduardo & Beltrán, Allan & Ferrer, Jimy & Galindo, Luis Miguel, 2018. "Reformas fiscales ambientales e innovación y difusión tecnológicas en el contexto de las contribuciones determinadas (CDN): una visión desde América Latina," Documentos de Proyectos 44290, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    • Handle: RePEc:ecr:col022:44290
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    File URL: http://repositorio.cepal.org/handle/11362/44290
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    Cited by:

    1. Sugey de Jesús López Pérez & Xavier Vence, 2021. "When Harmful Tax Expenditure Prevails over Environmental Tax: An Assessment on the 2014 Mexican Fiscal Reform," Sustainability, MDPI, vol. 13(20), pages 1-17, October.

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