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Impacto De La Tributación Autonómica Sobre Emisiones. Una Perspectiva Microeconómica


  • Juan A. ROMÁN-ASO


El objetivo de este trabajo es analizar el impacto de la tributación autonómica sobre emisiones para dos muestras de 100 instalaciones industriales en España. La primera está compuesta por los flujos anuales de dióxido de carbono, mientras que la segunda recoge los de óxidos de nitrógeno y de azufre, ambas para el periodo 2001-2011. La implementación de la política fiscal debe estar orientada a internalizar el daño ambiental causado por las emisiones. Sin embargo, los resultados sugieren que la efectividad de la tributación autonómica es muy limitada, debido entre otras causas, al inadecuado diseño tributario. Además, se evalúa el efecto de otros factores sobre la evolución de la contaminación industrial, particularmente del sistema de intercambio de permisos. The aim of this paper is to analyse the impact of the emissions regional taxes for two samples of 100 industrial plants in Spain. The first sample is composed of the annual flows of carbon dioxide emissions, while the second collects data about the nitrogen and sulphur oxides, over the period 2001- 2011. The implementation of the fiscal policy is to be addressed to internalize the environmental damage caused by emissions. However, our results suggest that the effectiveness of the regional taxes is very low, due the inappropriate tax design, among other causes. In addition, we evaluate the effect of other factors in the evolution of industrial pollution, particularly the allowance trading system.

Suggested Citation

  • Jaime VALLES-GIMENEZ & Juan A. ROMÁN-ASO, 2016. "Impacto De La Tributación Autonómica Sobre Emisiones. Una Perspectiva Microeconómica," Revista Galega de Economía, University of Santiago de Compostela. Faculty of Economics and Business., vol. 25(3), pages 69-81.
  • Handle: RePEc:sdo:regaec:v:25:y:2016:i:3_7

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    política ambiental; impuestos regionales; descentralización. environmental policy; regional taxes; decentralization.;

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies


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