Villot, Xavier Labandeira; Nicolás, Ángel López - Department of Economics and Business, Universitat … - 2002
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...