Workable environmentally related energy taxes
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...
Guardado en:
| Autores principales: | , , |
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| Formato: | Objeto de conferencia |
| Lenguaje: | Inglés |
| Publicado: |
2012
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| Materias: | |
| Acceso en línea: | http://sedici.unlp.edu.ar/handle/10915/169433 |
| Aporte de: |
| Sumario: | 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. |
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