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A Panorama on Energy Taxes and Green Tax Reforms

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  • Alberto Gago

    (Rede (Universidade de Vigo) and Economics for Energy)

  • Xavier Labandeira

    (Rede (Universidade de Vigo) and Economics for Energy)

  • Xiral Lñpez-Otero

    (Rede (Universidade de Vigo) and Economics for Energy)

Abstract

This article provides an overview of specific and systemic applications of energy taxes and environmental (or green) tax reforms. To do so it combines a theoretical and empirical assessment of the literature with a non-exhaustive description of the practice of these instruments and packages in the real world. Besides yielding a comprehensive approximation to the specific and systemic use of energy taxes, the paper contributes to the literature on this issue by reflecting on the present and future of these instruments in a particularly shifting world.

Suggested Citation

  • Alberto Gago & Xavier Labandeira & Xiral Lñpez-Otero, 2013. "A Panorama on Energy Taxes and Green Tax Reforms," Working Papers 08-2013, Economics for Energy.
    • Handle: RePEc:efe:wpaper:08-2013
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    1. de Miguel, Carlos & Labandeira, Xavier & Löschel, Andreas, 2015. "Frontiers in the economics of energy efficiency," Energy Economics, Elsevier, vol. 52(S1), pages 1-4.
    2. Juan A. A–el & Mohcine Bakhat & Xavier Labandeira, 2013. "Hydrological management of a heavily dammed river basin: the Mi–o-Sil," Working Papers 03-2014, Economics for Energy.
    3. Delgado, Francisco J. & Freire-González, Jaume & Presno, Maria J., 2022. "Environmental taxation in the European Union: Are there common trends?," Economic Analysis and Policy, Elsevier, vol. 73(C), pages 670-682.
    4. Christoph Böhringer, Xaquin Garcia-Muros, and Mikel González-Eguino, 2019. "Greener and Fairer: A Progressive Environmental Tax Reform for Spain," Economics of Energy & Environmental Policy, International Association for Energy Economics, vol. 0(Number 2).
    5. José M. Labeaga & Xavier Labandeira & Xiral López-Otero, 2018. "Energy Tax Reform and Poverty Alleviation in Mexico," Working Papers 1801, Universidade de Vigo, Departamento de Economía Aplicada.
    6. Djula Borozan, 2022. "Revealing the complexity in the environmental Kuznets curve set in a European multivariate framework," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 24(7), pages 9165-9184, July.
    7. Shmelev, Stanislav E. & Speck, Stefan U., 2018. "Green fiscal reform in Sweden: Econometric assessment of the carbon and energy taxation scheme," Renewable and Sustainable Energy Reviews, Elsevier, vol. 90(C), pages 969-981.
    8. Luìs, Galindo & Giulio, Guarini & Gabriel, Porcile, 2020. "Environmental innovations, income distribution, international competitiveness and environmental policies: a Kaleckian growth model with a balance of payments constraint," Structural Change and Economic Dynamics, Elsevier, vol. 53(C), pages 16-25.
    9. Djula Borozan, 2018. "Efficiency of Energy Taxes and the Validity of the Residential Electricity Environmental Kuznets Curve in the European Union," Sustainability, MDPI, vol. 10(7), pages 1-16, July.
    10. Xavier Labandeira & José M. Labeaga & Xiral López-Otero, 2019. "New Green Tax Reforms: Ex-Ante Assessments for Spain," Sustainability, MDPI, vol. 11(20), pages 1-25, October.
    11. Susana Silva & Isabel Soares & Oscar Afonso, 2021. "Assessing the double dividend of a third-generation environmental tax reform with resource substitution," Environment, Development and Sustainability: A Multidisciplinary Approach to the Theory and Practice of Sustainable Development, Springer, vol. 23(10), pages 15145-15156, October.
    12. Leticia Gallego Valero & Encarnación Moral Pajares & Isabel María Román Sánchez, 2018. "The Tax Burden on Wastewater and the Protection of Water Ecosystems in EU Countries," Sustainability, MDPI, vol. 10(1), pages 1-13, January.
    13. Freire-González, Jaume, 2018. "Environmental taxation and the double dividend hypothesis in CGE modelling literature: A critical review," Journal of Policy Modeling, Elsevier, vol. 40(1), pages 194-223.
    14. Ailinca Alina Georgeta, 2020. "Trends In Environmental Taxes In The European Union And Romania," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 30-37, October.
    15. Nam Foo & Harry Bloch & Ruhul Salim, 2017. "Assessing the timing of mining investment under tax policy uncertainty: the case of the Asia-Pacific region," Mineral Economics, Springer;Raw Materials Group (RMG);Luleå University of Technology, vol. 30(2), pages 117-139, July.
    16. Anil Markandya & Xavier Labandeira & Ana Ramos, 2013. "Policy Instruments to Foster Energy Efficiency," Working Papers 01-2014, Economics for Energy.
    17. Eduardo L. Giménez & Miguel Rodríguez, 2020. "Optimality of Relaxing Revenue-neutral Restrictions in Green Tax Reforms," Hacienda Pública Española / Review of Public Economics, IEF, vol. 233(2), pages 3-24, June.
    18. Borozan, Djula, 2019. "Unveiling the heterogeneous effect of energy taxes and income on residential energy consumption," Energy Policy, Elsevier, vol. 129(C), pages 13-22.
    19. Caballero, Karina, 2017. "Políticas públicas sectoriales para el cambio climático en América Latina: una aproximación," Documentos de Proyectos 43123, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    20. Alberto Gago & Xavier Labandeira & José M. Labeaga & Xiral López Otero, 2021. "Transport Taxes and Decarbonization in Spain: Distributional Impacts and Compensation," Hacienda Pública Española / Review of Public Economics, IEF, vol. 238(3), pages 101-136, September.
    21. Jorge Sanz Oliva & Diego Rodríguez Rodríguez, 2019. "El PNIEC y su principal reto pendiente: la reforma fiscal medioambiental," Policy Papers 2019-03, FEDEA.

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    More about this item

    Keywords

    Taxes; Energy; Environment; Externalities; Natural Resources;
    All these keywords.

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • Q48 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - Government Policy
    • Q58 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Environmental Economics - - - Environmental Economics: Government Policy

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