Transport taxes and decarbonization in Spain: distributional impacts and compensation

• Alberto Gago ^[1] ; Xavier Labandeira ^[1] ; José M. Labeaga ^[2] ; Xiral López-Otero ^[2]
  1. [1] Universidade de Vigo

     Universidade de Vigo

     Vigo, España

     
  2. [2] Universidad Nacional de Educación a Distancia

     Universidad Nacional de Educación a Distancia

     Madrid, España

     
• Localización: Hacienda Pública Española / Review of Public Economics, ISSN 0210-1173, Nº 238, 2021, págs. 101-136
• Idioma: inglés
• Títulos paralelos:
  • Impuestos al transporte y descarbonización en España: impactos distributivos y compensación
• Enlaces
  • Texto Completo Ejemplar
• Dialnet Métricas: 5 Citas
• Resumen
  • español

    La importancia de la fiscalidad energético-ambiental en la transición hacia economías descarbonizadas no corresponden a su función real debido a varias limitaciones en su aplicación. Este trabajo enfatiza uno de las principales barreras, los impactos negativos en la distribución y equidad, y sugiere alternativas para mitigar estos efectos En particular, enumera una serie de propuestas fiscales para el transporte por carretera y la aviación, fuentes de emisiones significativas, definidas y evaluadas empíricamente para el caso específico de España, con paquetes compensatorios para reducir su carácter regresivo y apoyar así su viabilidad en la práctica.

  • English

    The importance of energy-environmental taxation in the transition to decarbonized economies does not correspond to its actual role due to several constraints on its application. This paper emphasizes one of the main barriers, the negative impacts on distribution and equity, and suggests alternatives to mitigate these effects. In particular, it lists a series of fscal proposals for road transport and aviation, sources of significant emissions, defined and empirically evaluated for the specific case of Spain, with compensatory packages to reduce their regressive nature and thus support their viability in practice.

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