Optimality of relaxing revenue-neutral restrictions in Green Tax reforms

  1. Eduardo L. Giménez Fernández 1
  2. Miguel Rodríguez Méndez 1
  1. 1 Universidade de Vigo
    info

    Universidade de Vigo

    Vigo, España

    ROR https://ror.org/05rdf8595

Revista:
Hacienda Pública Española / Review of Public Economics

ISSN: 0210-1173

Ano de publicación: 2020

Número: 233

Páxinas: 3-24

Tipo: Artigo

DOI: 10.7866/HPE-RPE.20.2.1 DIALNET GOOGLE SCHOLAR lock_openAcceso aberto editor

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

Resumo

Las Reformas Fiscales Verdes [RFV] han sido inicialmente concebidas como una propuesta de política para resolver simultáneamente varios objetivos de política. Los recientes episodios de tensiones fiscales han desafiado esta vision. En este artículo, estudiamos un elemento clave de interés para los responsa- bles políticos: tomando como punto de partida un sistema fiscal que no incluye un impuesto medioam- biental, ¿se obtendría un menú impositivo óptimo si se implementase una RFV neutral en recaudación? Nuestro trabajo ilustra en un ejemplo simple y parametrizado, que la respuesta es negativa. Este resul- tado se separa de la vision convencional y provee un soporte teórico a la tercera generación de RFV.

€ Ver financiamento

Información de financiamento

Financial support from the Spanish Ministry for Science and Education and ERDF (project ECO2016- 76625-R) and the Galician regional government (grant ED431C 2017/063) are acknowledged by the second author

Financiadores

  • Ministry for Science and Education and ERDF Spain
    • ECO2016- 76625-R
  • Xunta de Galicia Spain
    • ED431C 2017/063

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Fonte de datos: Dialnet