Details

Autor(en) / Beteiligte

• Gago, Alberto
• Labandeira, Xavier
• López-Otero, Xiral

Titel

A Panorama on Energy Taxes and Green Tax Reforms

Ist Teil von

• Hacienda pública española, 2014-01, Vol.208 (208), p.145-190

Ort / Verlag

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

Erscheinungsjahr

2014

Quelle

Free E-Journal (出版社公開部分のみ）

Beschreibungen/Notizen

• This article provides an overview of specific and systemic applications of energy taxes and environmental (or green) tax reforms. To do so it combines a theoretical and empirical assessment of the literature, with a non-exhaustive description of the practice of these instruments and packages in the real world. Besides yielding a comprehensive approximation to the specific and systemic use of energy taxes, the paper contributes to the research in this area by reflecting on the present and future of these instruments in a particularly shifting world.