Workable Environmentally Related Energy Taxes

This paper models an energy tax reform process out of a status quo and towards environmentally related excises, distinguishing between uniform and non-uniform tax components, positive and normative tax structures, and adopting a non- Ramsey specification. The model is implemented for Argentina, Boli...

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Autores principales: Navajas, Fernando Heberto, Panadeiros, Monica, Natale, Oscar
Formato: Articulo Documento de trabajo
Lenguaje:Inglés
Publicado: 2012
Materias:
Acceso en línea:http://sedici.unlp.edu.ar/handle/10915/128710
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id I19-R120-10915-128710
record_format dspace
institution Universidad Nacional de La Plata
institution_str I-19
repository_str R-120
collection SEDICI (UNLP)
language Inglés
topic Ciencias Económicas
Environmental taxes
Energy
Tax models
spellingShingle Ciencias Económicas
Environmental taxes
Energy
Tax models
Navajas, Fernando Heberto
Panadeiros, Monica
Natale, Oscar
Workable Environmentally Related Energy Taxes
topic_facet Ciencias Económicas
Environmental taxes
Energy
Tax models
description This paper models an energy tax reform process out of a status quo and towards environmentally related excises, distinguishing between uniform and non-uniform tax components, positive and normative tax structures, and adopting a non- Ramsey specification. The model is implemented for Argentina, Bolivia and Uruguay, and a rebalancing of fuel taxes is found where gasoline and diesel are the main drivers, due in part to higher estimates of the environmental costs of diesel relative to gasoline than those found in Parry and Strand (2010) for Chile. Environmental (mostly local) gains of the reform are significant, while fiscal impacts are positive and large. They do not, however, include double dividend effects because of price increases in widespread energy inputs triggered by the reform exercise. The tax reform has a positive distributive impact in Uruguay, while large pre-existing price distortions tend to produce negative impacts in Argentina and Bolivia.
format Articulo
Documento de trabajo
author Navajas, Fernando Heberto
Panadeiros, Monica
Natale, Oscar
author_facet Navajas, Fernando Heberto
Panadeiros, Monica
Natale, Oscar
author_sort Navajas, Fernando Heberto
title Workable Environmentally Related Energy Taxes
title_short Workable Environmentally Related Energy Taxes
title_full Workable Environmentally Related Energy Taxes
title_fullStr Workable Environmentally Related Energy Taxes
title_full_unstemmed Workable Environmentally Related Energy Taxes
title_sort workable environmentally related energy taxes
publishDate 2012
url http://sedici.unlp.edu.ar/handle/10915/128710
work_keys_str_mv AT navajasfernandoheberto workableenvironmentallyrelatedenergytaxes
AT panadeirosmonica workableenvironmentallyrelatedenergytaxes
AT nataleoscar workableenvironmentallyrelatedenergytaxes
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