Análisis de eficiencia y equidad de una reforma fiscal verde en España
- Labeaga Azcona, José María
- Rodríguez Méndez, Miguel
- Labandeira Villot, Xavier
ISSN: 0210-2633
Year of publication: 2005
Issue Title: Nuevas tendencias en historia económica
Issue: 70
Pages: 207-225
Type: Article
More publications in: Cuadernos económicos de ICE
Abstract
In last years, green tax reforms have become an important instrument for the environmental policies of developed countries. These reforms are based on the double dividend theory, which tries to introduce revenue neutral taxes in order to avoid distortion. We propose in this paper to use a new methodology to analyze and quantify the consequences of hypothetical reforms on efficiency and redistribution. In doing so, we integrate a micro demand model for housing energy and a Computable General Equilibrium Model. We evaluate the effects of introducing a tax on CO2 emissions reducing at the same time social security contributions. This proposal provides fiscal and environmental welfare gains. Moreover, it generates non-significant distributional effects.