Impacto da tributación autonómica sobre emisións: Unha perspectiva microeconómica

• VALLES-GIMENEZ, Jaime ^[1] ; ROMÁN-ASO, Juan A. ^[1]
  1. [1] Universidad de Zaragoza

     Universidad de Zaragoza

     Zaragoza, España

     
• Localización: Revista galega de economía: Publicación Interdisciplinar da Facultade de Ciencias Económicas e Empresariais, ISSN-e 2255-5951, ISSN 1132-2799, Vol. 25, Nº. 3, 2016, págs. 69-80
• Idioma: gallego
• DOI: 10.15304/rge.25.3.3803
• Enlaces
  • Texto completo (pdf)
  • Texto completo
• Resumen
  • galego

    O obxectivo deste traballo é analizar o impacto da tributación autonómica sobreemisións para dúas mostras de 100 instalacións industriais en España. A primeira estácomposta polos fluxos anuais de dióxido de carbono, namentres que a segunda recolle osde óxidos de nitróxeno e de azufre, as dúas para o período 2001-2011. A implementaciónda política fiscal debe estar orientada a internalizar o dano ambiental causado polasemisións. Porén, os resultados suxiren que a efectividade da tributación autonómica é moilimitada, debido entre outras causas, ao inadecuado deseño tributario. Ademais, avalíase oefecto doutros factores sobre a evolución da contaminación industrial, particularmente dosistema de intercambio de permisos. 

  • English

    The aim of this paper is to analyse the impact of the emissions regional taxes for two samples of 100 industrial plants in Spain. The first sample is composed of the annual flows of carbon dioxide emissions, while the second collects data about the nitrogen and sulphur oxides, over the period 2001- 2011. The implementation of the fiscal policy is to be addressed to internalize the environmental damage caused by emissions. However, our results suggest that the effectiveness of the regional taxes is very low, due the inappropriate tax design, among other causes. In addition, we evaluate the effect of other factors in the evolution of industrial pollution, particularly the allowance trading system.

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