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La economía política de la reforma fiscal ambiental en América Latina

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  • Lorenzo, Fernando

Abstract

Este trabajo presenta un análisis de las potencialidades de las reformas fiscales ambientales en el contexto de América Latina. El análisis de las potencialidades incorpora consideraciones del ámbito político y de la efectividad desde el punto de vista ambiental para reducir la degradación ambiental. En el trabajo se destaca que para que una reforma ambiental pueda ser viable, es necesario tomar en cuenta las particularidades de los sistemas tributarios en América Latina. De esta manera, en este trabajo se analizan diferentes aspectos relacionados con los procesos políticos que van desde la elaboración de las propuestas de reforma hasta la etapa de implementación, pasando por el proceso de discusión pública y por la tramitación de la iniciativa en el Parlamento.

Suggested Citation

  • Lorenzo, Fernando, 2015. "La economía política de la reforma fiscal ambiental en América Latina," Documentos de Proyectos 39750, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    • Handle: RePEc:ecr:col022:39750
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    File URL: http://repositorio.cepal.org/handle/11362/39750
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