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Keywords = new generation green tax reforms

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25 pages, 1739 KB  
Article
New Green Tax Reforms: Ex-Ante Assessments for Spain
by Xavier Labandeira, José M. Labeaga and Xiral López-Otero
Sustainability 2019, 11(20), 5640; https://doi.org/10.3390/su11205640 - 13 Oct 2019
Cited by 17 | Viewed by 5441
Abstract
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 [...] Read more.
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. Full article
(This article belongs to the Special Issue Economics of Environmental Taxes and Green Tax Reforms)
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