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Reformas Fiscales Ecológicas:...y ahí, cómo vamos?

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  • Alberto CARDONA LÓPEZ

    ()

Abstract

Un nuevo pacto social que incluya la naturaleza y los derechos de los que están por nacerse hace cada vez más necesario ante la profundización de la crisis ambiental. En otraslatitudes se han probado con relativo éxito las Reformas Tributarias Ecológicas paracambiar el paradigma tributario: de gravar bienes pasar a gravar males. Este poderosoprincipio abre la perspectiva para entender el dilema que representa para la gestiónambiental tener que atender problemas ambientales que van en ascenso, con recursoseconómicos cada vez más escasos y comprometidos. Para el caso colombiano, situacionescomo frenar la deforestación e incentivar la conservación de valiosísimos recursos como elagua y los bosques, y más allá de eso, el aseguramiento de los servicios ambientales,pudieran financiarse con su adopción. Pero va a hacer falta un intenso trabajo paraconseguir los consensos necesarios.

Suggested Citation

  • Alberto CARDONA LÓPEZ, 2012. "Reformas Fiscales Ecológicas:...y ahí, cómo vamos?," ARCHIVOS DE ECONOMÍA 009597, DEPARTAMENTO NACIONAL DE PLANEACIÓN.
  • Handle: RePEc:col:000118:009597
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    File URL: https://colaboracion.dnp.gov.co/CDT/Estudios%20Econmicos/385.pdf
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    More about this item

    Keywords

    Reformas Tributarias Ecológicas; contaminación; gravamen; recursosnaturales; instrumentos económicos; financieros y tributarios; estímulos fiscales.;

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • N5 - Economic History - - Agriculture, Natural Resources, Environment and Extractive Industries
    • Y - Miscellaneous Categories
    • Q3 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Nonrenewable Resources and Conservation

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