Department of Economics and Business - Universitat Pompeu Fabra

Title:: La imposición de los carburantes de automoción en España: algunas observaciones teóricas y empíricas
Authors:: Xavier Labandeira Villot and Ángel López Nicolás
Date:: March 2002
Abstract:: 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.
Keywords:: Taxation, car fuels, externalities, Spain
JEL codes:: H23, H31, Q30
Area of Research:: Labour, Public, Development and Health Economics
CRES Series number:: 24
Published in:: Hacienda Pública Española, 160, 1, (2002), pp. 177-210

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