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

Zeitschrift:
Hacienda Pública Española / Review of Public Economics

ISSN: 0210-1173

Datum der Publikation: 2020

Nummer: 233

Seiten: 3-24

Art: Artikel

DOI: 10.7866/HPE-RPE.20.2.1 DIALNET GOOGLE SCHOLAR lock_openOpen Access editor

Andere Publikationen in: Hacienda Pública Española / Review of Public Economics

Zusammenfassung

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.

€ Finanzierung ansehen

Informationen zur Finanzierung

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

Geldgeber

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

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Fuente de los datos: Dialnet