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Fiscalidad medioambiental sobre la energía: propuestas para España


  • José María Durán Cabré

    () (Institut d'Economia de Barcelona (IEB); Universitat de Barcelona (UB))

  • Cristina de Gispert Brosa

    () (Institut d'Economia de Barcelona (IEB); Universitat de Barcelona (UB))


In this paper we study the role can be played by tax system within a environmental energy policy in Spain. After analysing the Spanish tax system, it can be affirmed that for the time being tax policy has played an almost insignificant role, although it is worth to point out some relevant regional taxes. Nevertheless, that is not the case in the great majority of developed countries, where taxation is being commonly used as an instrument of environmental energy policies, even replacing to some extent traditional taxes levy on labour. Consequently, we make different proposals so that environmental issue can be introduced in the Spanish tax system, either at national or regional level. However, it is important to mention that any possible reform adopted by the regional level depends on the taxes and their level of control eventually allocated to it.

Suggested Citation

  • José María Durán Cabré & Cristina de Gispert Brosa, 2001. "Fiscalidad medioambiental sobre la energía: propuestas para España," Working Papers 2001/10, Institut d'Economia de Barcelona (IEB).
  • Handle: RePEc:ieb:wpaper:266615art179

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    Energy; Green taxation; Spain;

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • Q40 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Energy - - - General


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