Details

Autor(en) / Beteiligte

• Gago, Alberto
• Labandeira, Xavier
• Labeaga, José M.
• López-Otero, Xiral

Titel

Transport Taxes and Decarbonization in Spain: Distributional Impacts and Compensation

Ist Teil von

• Hacienda pública española, 2021-01, Vol.238 (3), p.101-136

Ort / Verlag

Madrid: Instituto de Estudios Fiscales, Ministerio de Hacienda y Administraciones Publicas

Erscheinungsjahr

2021

Quelle

PAIS Index

Beschreibungen/Notizen

• 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 fiscal 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.