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- W165055862 abstract "In last years, green tax reforms have become an important instrument for the environmental policies of developed countries. These reforms are based on the double dividend theory, which tries to introduce revenue neutral taxes in order to avoid distortion. We propose in this paper to use a new methodology to analyze and quantify the consequences of hypothetical reforms on efficiency and redistribution. In doing so, we integrate a micro demand model for housing energy and a Computable General Equilibrium Model. We evaluate the effects of introducing a tax on CO2 emissions reducing at the same time social security contributions. This proposal provides fiscal and environmental welfare gains. Moreover, it generates non-significant distributional effects." @default.
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- W165055862 date "2005-12-31" @default.
- W165055862 modified "2023-09-28" @default.
- W165055862 title "Análisis de eficiencia y equidad de una reforma fiscal verde en España" @default.
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- W165055862 doi "https://doi.org/10.32796/cice.2005.70.5875" @default.
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