IDEAS home Printed from https://ideas.repec.org/
MyIDEAS: Log in (now much improved!) to save this article

Impacto De La Tributación Autonómica Sobre Emisiones. Una Perspectiva Microeconómica

Listed author(s):
  • Jaime VALLES-GIMENEZ
  • Juan A. ROMÁN-ASO
Registered author(s):

    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.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL: http://www.usc.es/econo/RGE/Vol25/rge2537.pdf
    Download Restriction: no

    Article provided by University of Santiago de Compostela. Faculty of Economics and Business. in its journal Revista Galega de Economía.

    Volume (Year): 25 (2016)
    Issue (Month): 3 ()
    Pages: 69-81

    as
    in new window

    Handle: RePEc:sdo:regaec:v:25:y:2016:i:3_7
    Contact details of provider: Postal:
    Avda Xoan XXIII S/N, 15704 Santiago de Compostela

    Web page: http://www.usc.es/econo/RGE/benvidag.htm

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:sdo:regaec:v:25:y:2016:i:3_7. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Iglesias Casal)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.