A Panorama on Energy Taxes and Green Tax Reforms

  1. Gago Rodríguez, Alberto
  2. Labandeira Villot, Xavier
  3. López Otero, Xiral
Revista:
Hacienda Pública Española / Review of Public Economics

ISSN: 0210-1173

Ano de publicación: 2014

Número: 208

Páxinas: 145-190

Tipo: Artigo

DOI: 10.7866/HPE-RPE.14.1.5 DIALNET GOOGLE SCHOLAR

Outras publicacións en: Hacienda Pública Española / Review of Public Economics

Resumo

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.

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