Workable environmentally related energy taxes

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We model 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. We implement the model for Argentina, Bolivia and Urug...

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Autores principales: Navajas, Fernando Heberto, Panadeiros, Mónica, Natale, Oscar
Formato: Objeto de conferencia
Lenguaje:Inglés
Publicado: 2012
Materias:
Ciencias Económicas
Impuestos
Acceso en línea:http://sedici.unlp.edu.ar/handle/10915/169433
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SEDICI (UNLP) de Universidad Nacional de La Plata
id I19-R120-10915-169433
record_format dspace
spelling I19-R120-10915-1694332024-09-03T04:08:08Z http://sedici.unlp.edu.ar/handle/10915/169433 Workable environmentally related energy taxes Navajas, Fernando Heberto Panadeiros, Mónica Natale, Oscar 2012-11 2012 2024-09-02T17:31:08Z en Ciencias Económicas Impuestos We model 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. We implement the model for Argentina, Bolivia and Uruguay and find a rebalancing of fuel taxes, where gasoline and diesel are main drivers. Environmental gains of the reform are significant, while fiscal impacts are positive and large. 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. Se modela un proceso de reforma de impuestos a energéticos que, partiendo de la situación vigente, incorpora un componente de daños ambientales. Se distingue entre impuesto uniforme y no uniforme, estructuras impositivas positivas y normativas, y se adopta una especificación non-Ramsey. Se simula el ejercicio para Argentina, Bolivia y Uruguay, encontrando que debería haber un rebalanceo de impuestos, dominado por naftas y gas oil. Hay significativas ganancias ambientales, e impactos fiscales positivos e importantes. La corrección en las distorsiones pre-existentes en los precios de energéticos en Argentina y Bolivia genera un impacto distributivo negativo; mientras que resulta positivo en Uruguay. Facultad de Ciencias Económicas Objeto de conferencia Objeto de conferencia http://creativecommons.org/licenses/by-nc-sa/4.0/ Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) application/pdf
institution Universidad Nacional de La Plata
institution_str I-19
repository_str R-120
collection SEDICI (UNLP)
language Inglés
topic Ciencias Económicas
Impuestos
spellingShingle Ciencias Económicas
Impuestos
Navajas, Fernando Heberto
Panadeiros, Mónica
Natale, Oscar
Workable environmentally related energy taxes
topic_facet Ciencias Económicas
Impuestos
description We model 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. We implement the model for Argentina, Bolivia and Uruguay and find a rebalancing of fuel taxes, where gasoline and diesel are main drivers. Environmental gains of the reform are significant, while fiscal impacts are positive and large. 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 Objeto de conferencia
Objeto de conferencia
author Navajas, Fernando Heberto
Panadeiros, Mónica
Natale, Oscar
author_facet Navajas, Fernando Heberto
Panadeiros, Mónica
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/10915/169433
work_keys_str_mv AT navajasfernandoheberto workableenvironmentallyrelatedenergytaxes
AT panadeirosmonica workableenvironmentallyrelatedenergytaxes
AT nataleoscar workableenvironmentallyrelatedenergytaxes
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