A Panorama on Energy Taxes and Green Tax Reforms

• Autores: Alberto Gago Rodríguez, Xavier Labandeira Villot, Xiral López Otero
• Localización: Hacienda Pública Española / Review of Public Economics, ISSN 0210-1173, Nº 208, 2014, págs. 145-190
• Idioma: inglés
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• Dialnet Métricas: 8 Citas
• Resumen

  • 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 anon-exhaustive description of the practice of these instruments and packages in the real world. Besidesyielding a comprehensive approximation to the specific and systemic use of energy taxes, the paper con-tributes to the research in this area by reflecting on the present and future of these instruments in a particu-larly shifting world.