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Open AccessArticle

New Green Tax Reforms: Ex-Ante Assessments for Spain

1
Rede, Universidade de Vigo, Facultade de CC.EE, Campus As Lagoas s/n, 36310 Vigo, Spain
2
Departamento de Teoría Económica y Economía Matemática, UNED, Senda del Rey 11, 28040 Madrid, Spain
*
Author to whom correspondence should be addressed.
Sustainability 2019, 11(20), 5640; https://doi.org/10.3390/su11205640
Received: 5 August 2019 / Revised: 16 September 2019 / Accepted: 10 October 2019 / Published: 13 October 2019
(This article belongs to the Special Issue Economics of Environmental Taxes and Green Tax Reforms)
The great recession brought an increased need for public revenues and generated distributive concerns across many countries. This has led to a new generation of green tax reforms characterized by the use of markedly heterogeneous proposals that, overall, share a more flexible use of tax receipts adapted to the new economic environment. This article explores the possibilities of implementing this new generation of green tax reforms in Spain. It analyzes the impact of such reforms on energy demand, emissions, public revenues and income distribution from taxing various energy-related environmental damages and by considering two alternative uses for the tax receipts: fiscal consolidation and funding the costs of renewable-energy support schemes. View Full-Text
Keywords: taxes; renewables; energy; negative externalities; new generation green tax reforms; climate change mitigation; Spain taxes; renewables; energy; negative externalities; new generation green tax reforms; climate change mitigation; Spain
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Labandeira, X.; Labeaga, J.M.; López-Otero, X. New Green Tax Reforms: Ex-Ante Assessments for Spain. Sustainability 2019, 11, 5640.

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