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La imposición de los carburantes de automoción en España: Algunas observaciones teóricas y empíricas

Author

Listed:
  • Xavier Labandeira Villot

    (Universidade de Vigo)

  • Ángel López Nicolás

    (Universitat Pompeu Fabra)

Abstract

Este artículo analiza la fiscalidad de los carburantes de uso privado en España, con un análisis de su fundamentación teórica y un estudio comparado de diseño y niveles. Asimismo, se estima un sistema de demanda de carburantes de automoción con datos de la Encuesta Continua de Presupuestos Familiares, lo que permite la microsimulación de distintas reformas fiscales. En particular, se evalúan y valoran los efectos del nuevo impuesto sobre las ventas minoristas de hidrocarburos y de la aplicación en España de la propuesta comunitaria de armonización de accisas energéticas. Classification-JEL : H23, H31, Q30.

Suggested Citation

  • Xavier Labandeira Villot & Ángel López Nicolás, 2002. "La imposición de los carburantes de automoción en España: Algunas observaciones teóricas y empíricas," Hacienda Pública Española, IEF, vol. 160(1), pages 177-210, march.
  • Handle: RePEc:hpe:journl:y:2002:v:160:i:1:p:177-210
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    References listed on IDEAS

    as
    1. de Bovenberg, A Lans & Mooij, Ruud A, 1994. "Environmental Levies and Distortionary Taxation," American Economic Review, American Economic Association, vol. 84(4), pages 1085-1089, September.
    2. Lawrence H. Goulder, 1994. "Energy Taxes: Traditional Efficiency Effects and Environmental Implications," NBER Chapters,in: Tax Policy and the Economy, Volume 8, pages 105-158 National Bureau of Economic Research, Inc.
    3. Peter Hoeller & Markku Wallin, 1991. "Energy Prices, Taxes and Carbon Dioxide Emissions," OECD Economics Department Working Papers 106, OECD Publishing.
    4. James Banks & Richard Blundell & Arthur Lewbel, 1997. "Quadratic Engel Curves And Consumer Demand," The Review of Economics and Statistics, MIT Press, vol. 79(4), pages 527-539, November.
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    Cited by:

    1. Mohcine Bakhat & Jaume Roselló, 2011. "Tourism Induced Contribution to Diesel Oil and Gasoline Consumption," Working Papers 05-2011, Economics for Energy.
    2. repec:eee:eneeco:v:68:y:2017:i:s1:p:66-80 is not listed on IDEAS
    3. Rosa M. González-Marrero & Rosa M. Lorenzo-Alegría & Gustavo A. Marrero, 2011. "Gasoline and Diesel Consumption for Road Transport in Spain: a Dynamic Panel Data Approach," Economic Reports 04-2011, FEDEA.
    4. Leal, Andrés & López-Laborda, Julio & Rodrigo, Fernando, 2009. "Prices, taxes and automotive fuel cross-border shopping," Energy Economics, Elsevier, vol. 31(2), pages 225-234.
    5. Francisco Miguel-Vélez & Manuel Cardenete Flores & Jesús Pérez-Mayo, 2009. "Effects of the tax on retail sales of some fuels on a regional economy: a computable general equilibrium approach," The Annals of Regional Science, Springer;Western Regional Science Association, vol. 43(3), pages 781-806, September.
    6. José Manuel Cansino & M. Alejandro Cardenete & Rocío Román Collado, 2004. "Evaluación regional del impuesto monofásico sobre las ventas minoristas de determinados hidrocarburos a través de matrices de contabilidad social," Economic Working Papers at Centro de Estudios Andaluces E2004/21, Centro de Estudios Andaluces.
    7. Mohcine Bakhat & José M. Labeaga & Xavier Labandeira & Xiral Lñpez, 2013. "Economic Crisis and Elasticities of Car Fuels: Evidence for Spain," Working Papers fa15-2013, Economics for Energy.
    8. González, Rosa Marina & Marrero, Gustavo A., 2012. "Induced road traffic in Spanish regions: A dynamic panel data model," Transportation Research Part A: Policy and Practice, Elsevier, vol. 46(3), pages 435-445.
    9. 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.
    10. Rosa M. González-Marrero & Rosa M. Lorenzo-Alegría & Gustavo A. Marrero, 2012. "A Dynamic Model for Road Gasoline and Diesel Consumption: An Application for Spanish Regions," International Journal of Energy Economics and Policy, Econjournals, vol. 2(4), pages 201-209.

    More about this item

    Keywords

    imposición; hidrocarburos; externalidades; España.;

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • Q30 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation - - - General

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