215 research outputs found
La imposición de los carburantes de automoción en España: algunas observaciones teóricas y empíricas
No full text[ESP] Este artículo analiza la fiscalidad de los carburantes
de uso privado en España, con un análisis de su
fundamentación teórica y un estudio comparado de diseño
y niveles. Asimismo, se estima un sistema de demanda de
carburantes de automoción con datos de la Encuesta
Continua de Presupuestos Familiares, lo que permite la
microsimulación de distintas reformas fiscales. En
particular, se evalúan y valoran los efectos del nuevo
impuesto sobre las ventas minoristas de hidrocarburos y
de la aplicación en España de la propuesta comunitaria
de armonización de accisas energéticas.
[ENG] This article deals with the taxation of private car
fuels in Spain, analyzing its theoretical foundations
and carrying out a comparative study of tax design and
tax levels. Moreover, we estimate a demand system of
car fuels with data from Encuesta Continua de
Presupuestos Familiares, which allows for
microsimulation of various tax reforms. In particular,
we evaluate and assess the effects of the new Spanish
tax on car fuel sales and of the application in Spain
of the EU directive on harmonization of energy taxes.Los autores reconocen la financiación recibida de los proyectos
PGDIT01PXI30002PR de la Xunta de Galicia (Xavier Labandeira) y PB98-1058-C03-01
de la DGESIC (Ángel López-Nicolás)
La imposición de los carburantes de automoción en España: algunas observaciones teóricas y empíricas
No full text[ESP] Este artículo analiza la fiscalidad de los carburantes
de uso privado en España, con un análisis de su
fundamentación teórica y un estudio comparado de diseño
y niveles. Asimismo, se estima un sistema de demanda de
carburantes de automoción con datos de la Encuesta
Continua de Presupuestos Familiares, lo que permite la
microsimulación de distintas reformas fiscales. En
particular, se evalúan y valoran los efectos del nuevo
impuesto sobre las ventas minoristas de hidrocarburos y
de la aplicación en España de la propuesta comunitaria
de armonización de accisas energéticas.
[ENG] This article deals with the taxation of private car
fuels in Spain, analyzing its theoretical foundations
and carrying out a comparative study of tax design and
tax levels. Moreover, we estimate a demand system of
car fuels with data from Encuesta Continua de
Presupuestos Familiares, which allows for
microsimulation of various tax reforms. In particular,
we evaluate and assess the effects of the new Spanish
tax on car fuel sales and of the application in Spain
of the EU directive on harmonization of energy taxes.Los autores reconocen la financiación recibida de los proyectos
PGDIT01PXI30002PR de la Xunta de Galicia (Xavier Labandeira) y PB98-1058-C03-01
de la DGESIC (Ángel López-Nicolás)
Combining input-output analysis and micro-simulation to assess the effects of carbon taxation on Spanish households
No full textThis paper explores the effects of a tax levied on Spanish energy-related CO2 emissions. After justifying the relevance of carbon taxation in the Spanish context, we consider the introduction of a product (fossil-fuel) tax with a rate obtained through the ‘actual damage cost’ method. Our empirical analysis proceeds in two stages. First, we employ an input-output demand model to calculate the price changes after the introduction of carbon taxation. In a second stage, simulation with Spanish household micro-data for 1994 yields the environmental and economic effects of a Spanish carbon tax. We find a limited short-run reaction to the carbon tax, which hampers its environmental success. The carbon tax burden is, however, significant, with a proportional distribution across households.
A Macro and Microeconomic Integrated Approach to Assessing the Effects of Public Policies
No full textMost public policies have not only efficiency but also distributional effects. However, there is a kind of trade-off between modeling approaches suitable for calculating each one of these impacts on the economy. For the former, most of the studies have been conducted with general equilibrium models, whereas partial equilibrium models represent the main approach for distributional analysis. This paper proposes a methodology which enables us to carry out an analysis of the distributional and efficiency consequences of public policies. In order to do so, we have integrated a microeconomic household demand model and a computable general equilibrium model for the Spanish economy. We illustrate the advantages of this approach by simulating a revenue-neutral reform in Spanish indirect taxation, with a reduction of VAT and a simultaneous increase of energy taxes. The results show that the reform brings about significant efficiency and distributional effects, in some cases counterintuitive, and demonstrate the academic and social utility of this approximation.Taxes, general equilibrium, micro modeling, efficiency, distribution
A Residential Energy Demand System for Spain
No full textSharp price fluctuations and increasing environmental and distributional concerns, among other issues, have led to a renewed academic interest in energy demand. In this paper we estimate, for the first time in Spain, an energy demand system with household microdata. In doing so, we tackle several econometric and data problems that are generally recognized to bias parameter estimates. This is obviously relevant, as obtaining correct price and income responses is essential if they may be used for assessing the economic consequences of hypothetical or real changes. With this objective, we combine data sources for a long time period and choose a demand system with flexible income and price responses. We also estimate the model in different sub-samples to capture varying responses to energy price changes by households living in rural, intermediate and urban areas. This constitutes a first attempt in the literature and it proved to be a very successful choice.households, energy, demand, spain, location
Microsimulating the Effects of Household Energy Price Changes in Spain
No full textIn this paper we present a microsimulation model to calculate the effects of hypothetical ex-ante price changes in the Spanish energy domain. The model rests on our prior estimation of a demand system which is especially designed for simultaneous analysis of different energy goods and uses household data from 1973 to 1995. Our objective is to obtain in-depth information on the behavioural responses by different types of households, which will allow us to determine the welfare effects of such price changes, their distribution across society and the environmental consequences within the residential sector. Although the model used is able to reproduce any type of price change, we illustrate the paper with an actual simulation of the effects of energy taxes that resemble a 50 Euro tax on CO2 (carbon dioxide) emissions. The results show a significant response by households, sizeable emission reductions, tax revenues, welfare changes and distributional effects. The simulated policy can thus be considered a feasible option to tackle some of the current and severe inefficiencies in Spanish energy and environmental domains.Energy, taxation, demand, Spain; CO2
Taxing Tourism in Spain: Results and Recommendations
No full textThis paper analyses the foundations, possible applications and the effects of tourism taxation in Spain. The article begins with an analysis of the economic and environmental reasons for taxing tourism, which would seem to call for taxes based on the principle of benefit, for either revenue or corrective purposes. Subsequently, we describe the praxis of tourism taxation in Spain, with special mention being given to the now repealed Balearic ecotasa. Finally, the effects of two fiscal modifications with revenue or corrective objectives are studied through the use of an applied general equilibrium model developed for the Spanish economy. We thus see that a 10% tax on lodging brings in significant public receipts, increases social welfare and has no effect on the environment. On the other hand, an increase of VAT rates on tourism-related sectors could have the same effects on tourist expenditure but at the costs of greater impact for Spain’s economy.Taxes, Tourism, Environment, Spain
Climat : papiers de recherche moissonnés (25 avril 2017)
No full textFree allowance allocation in the EU ETS / Claudio Marcantonini, Jordi Teixido-Figueras, Stefano F. Verde and Xavier Labandeira. Robert Schuman Centre for Advanced Studies ; Florence School of Regulation, March 2017, 8 p. (Energy & climate ; n° 2017/02) http://cadmus.eui.eu//handle/1814/46048 In the EU ETS, free allowance allocation is used to safeguard the competitiveness of the regulated industries and to avoid carbon leakage. In Phase I and II, most allowances were given for free. With Phas..
- …
