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Tributación medioambiental: La experiencia andaluza

  • Carmina Ordóñez de Haro
  • Carlos Rivas Sánchez
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    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.

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    Article provided by Universidades Públicas de Andalucía in its journal Revista de Estudios Regionales.

    Volume (Year): 04 (2009)
    Issue (Month): ()
    Pages: 271-288

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    Handle: RePEc:rer:articu:v:04:y:2009:p:271-288
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    1. Alberto Gago & Xavier Labandeira & Fidel Picos & Miguel Rodríguez, 2006. "Environmental Taxes in Spain: A Missed Opportunity," International Center for Public Policy Working Paper Series, at AYSPS, GSU paper0609, International Center for Public Policy, Andrew Young School of Policy Studies, Georgia State University.
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