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La Economía Del Cambio Climático Y La Fiscalidad

Author

Listed:
  • Domingo Carbajo Vasco

    (Agencia Estatal de Administración Tributaria)

Abstract

El artículo describe como, en un contexto de creciente convencimiento social, político y científico acerca de los efectos negativos del cambio climático creado por los hombres, los impuestos, en particular, pueden actuar como instrumentos económicos para luchar contra el citado cambio climático, de manera coordinada con otras herramientas, caso del comercio de derechos de emisión y de acuerdo con las líneas de la Política Medioambiental de la Unión Europea.

Suggested Citation

  • Domingo Carbajo Vasco, 2012. "La Economía Del Cambio Climático Y La Fiscalidad," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 142(1), pages 7-44, March.
    • Handle: RePEc:hpe:crotri:y:2012:v:142:i:1:p:7-44
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    File URL: https://www.ief.es/vdocs/publicaciones/1/142.pdf#page=7
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    More about this item

    Keywords

    Ecología; impuestos verdes; cambio climático; gases de efecto invernadero; derechos de emisión; Unión Europea; Política Medioambiental;
    All these keywords.

    JEL classification:

    • K34 - Law and Economics - - Other Substantive Areas of Law - - - Tax Law

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