La imposición de los carburantes de automoción en España: algunas observaciones teóricas y empíricas
This article deals with the taxation of private car fuels in Spain, analyzing its theoretical foundations and carrying out a comparative study of tax design and tax levels. Moreover, we estimate a demand system of car fuels with data from Encuesta Continua de Presupuestos Familiares, which allows for microsimulation of various tax reforms. In particular, we evaluate and assess the effects of the new Spanish tax on car fuel sales and of the application in Spain of the EU directive on harmonization of energy taxes.
|Date of creation:||Mar 2002|
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- James Banks & Richard Blundell & Arthur Lewbel, 1997. "Quadratic Engel Curves And Consumer Demand," The Review of Economics and Statistics, MIT Press, vol. 79(4), pages 527-539, November.
- Peter Hoeller & Markku Wallin, 1991. "Energy Prices, Taxes and Carbon Dioxide Emissions," OECD Economics Department Working Papers 106, OECD Publishing.
- Lawrence H. Goulder, 1994. "Energy Taxes: Traditional Efficiency Effects and Environmental Implications," NBER Chapters, in: Tax Policy and the Economy, Volume 8, pages 105-158 National Bureau of Economic Research, Inc.
- repec:ner:tilbur:urn:nbn:nl:ui:12-152985 is not listed on IDEAS
- Bovenberg, A.L. & de Mooij, R.A., 1994.
"Environmental levies and distortionary taxation,"
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4b32deaa-ec2f-4de7-b59b-9, Tilburg University, School of Economics and Management.
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