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Impuestos al carbono: una reforma para el caso argentino

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  • Laurencio Daniel Artana

Abstract

En el siguiente trabajo se presenta un modelo basado en Navajas et. al. (2012) que busca proponer una reforma tributaria del status quo de los impuestos a la energía en Argentina. El modelo parte de la existencia de componentes uniformes y no uniformes en la estructura impositiva del status quo, donde estos últimos son explicados por diversas presiones de las elites políticas. La idea general es reformar este componente y modificarlo de manera normativa tal que las alícuotas se impongan en relación a la contaminación que genera cada producto energético, como también eliminar los subsidios a la energía existentes en el país. Se presentan resultados en relación a los cambios en los precios, las emisiones de cada producto, la recaudación, y la incidencia distributiva de la reforma. Los resultados generales de la reforma son positivos y significativos en términos ambientales y recaudatorios, mientras que presenta regresividad en términos de incidencia en la distribución del ingreso. La reforma no tiene en cuenta las posibles políticas sociales que podrían realizarse con los ingresos extra de la reforma en pos de mitigar la regresividad de la misma.

Suggested Citation

  • Laurencio Daniel Artana, 2022. "Impuestos al carbono: una reforma para el caso argentino," Asociación Argentina de Economía Política: Working Papers 4537, Asociación Argentina de Economía Política.
    • Handle: RePEc:aep:anales:4537
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    References listed on IDEAS

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    1. Robert N. Stavins, 2022. "The Relative Merits of Carbon Pricing Instruments: Taxes versus Trading," Review of Environmental Economics and Policy, University of Chicago Press, vol. 16(1), pages 62-82.
    2. Fernando Navajas & Monica Panadeiros & Oscar Natale, 2012. "Workable Environmentally Related Energy Taxes," Research Department Publications 4807, Inter-American Development Bank, Research Department.
    3. Shaikh M. S. U. Eskander & Sam Fankhauser, 2020. "Reduction in greenhouse gas emissions from national climate legislation," Nature Climate Change, Nature, vol. 10(8), pages 750-756, August.
    4. Stiglitz, Joseph E., 2019. "Addressing climate change through price and non-price interventions," European Economic Review, Elsevier, vol. 119(C), pages 594-612.
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    6. Sandmo, Agnar, 2000. "The Public Economics of the Environment," OUP Catalogue, Oxford University Press, number 9780198297987.
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    8. Navajas, Fernando & Panadeiros, Monica & Natale, Oscar, 2012. "Workable Environmentally Related Energy Taxes," IDB Publications (Working Papers) 4092, Inter-American Development Bank.
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    More about this item

    JEL classification:

    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • Q51 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Valuation of Environmental Effects

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