Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/191538
Authors: 
Böhringer, Christoph
Garcia-Muros, Xaquin
González-Eguino, Mikel
Year of Publication: 
2019
Series/Report no.: 
Oldenburg Discussion Papers in Economics V-418-19
Abstract: 
Environmental externalities call for the use of environmental taxes to get prices right and thereby reduce environmental pressures. To date, however, the Spanish government makes only limited use of environmental taxes. One major reason for the policy reluctance are concerns on the regressive impacts of environmental taxes. We argue that policy can hedge against these concerns by means of revenue recycling. More specifically, we assess the impacts of a green tax reform where additional revenues are redistributed lump-sum to Spanish households on an equal-per-capita basis. Based on quantitative evidence from coupled microsimulation and computable equilibrium analyses we find that such a green tax reform leads to a substantial reduction in harmful emissions while having a progressive impact.
Subjects: 
environmental tax reform
household incidence
computable general equilibrium
microsimulation
JEL: 
H23
Q4
Q53
Q54
Document Type: 
Working Paper
Social Media Mentions:

Files in This Item:
File
Size
601.45 kB





Items in EconStor are protected by copyright, with all rights reserved, unless otherwise indicated.