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Tributación medioambiental: La experiencia andaluza

Author

Listed:
  • Carmina Ordóñez de Haro
  • Carlos Rivas Sánchez

Abstract

RESUMEN Este trabajo tiene el doble objetivo de evaluar el carácter medioambiental de los impuestos ecológicos andaluces y, asimismo, discutir posibles medidas de su eficacia. En cuanto a lo primero se concluye que el diseño de estos tributos propios de la Comunidad Autónoma de Andalucía justifica su calificación como impuestos ambientales. Los índices de eficacia que hemos observado no permiten pronunciarse tajantemente sobre ésta. ABSTRACT Our aim is twofold: assessing the environmental features of Andalusian ecological taxes and discussing possible measures of their efficiency. Regarding the first, we consider that the design of these regional taxes warrants their labelling as environmental. The indexes at hand do not allow to advance an unambiguous statement about the efficiency issue.

Suggested Citation

  • 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.
    • Handle: RePEc:rer:articu:v:04:y:2009:p:271-288
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    More about this item

    Keywords

    Fiscalidad ambiental; Impuestos autonómicos; Environmental taxation; Regional taxes;
    All these keywords.

    JEL classification:

    • R1 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General Regional Economics

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