In this chapter we describe and assess the Spanish experience with environmental taxes in the last several decades, and formulate several suggestions for future developments in this area of tax reform. We first deal with the theoretical and policy contexts for environmental taxes and the...

This paper analyses the foundations, possible applications and the effects of tourism taxation in Spain. The article begins with an analysis of the economic and environmental reasons for taxing tourism, which would seem to call for taxes based on the principle of benefit, for either revenue or...

This paper analyses the foundations, possible applications and the effects of tourism taxation in Spain. The article begins with an analysis of the economic and environmental reasons for taxing tourism, which would seem to call for taxes based on the principle of benefit, for either revenue or...

Entre 1987 y 1993 los países escandinavos llevaron a cabo importantes reformas de sus IRPF, pasando de modelos formalmente sintéticos a modelos duales que gravan progresivamente las rentas de trabajo y proporcionalmente las de capital. Pese a la innovación que supuso en su día la adopción...

This article provides an overview of specific and systemic applications of energy taxes and environmental (or green) tax reforms. To do so it combines a theoretical and empirical assessment of the literature, with anon-exhaustive description of the practice of these instruments and packages in...

Buildings are crucial to control present and future energy demand and, therefore, greenhouse gas concentrations in the atmosphere. In this chapter we suggest that, due to a number of general and specific barriers to the implementation of energy efficiency in buildings, energy prices and...

This timely Handbook reviews many key issues in the economics of energy and climate change, raising new questions and offering solutions that might help to minimize the threat of energy-induced climate change.

Spanish emissions of carbon dioxide have grown by more than 40% in 2004 with respect to 1990. This is not compatible with the EU allocation of Kyoto-mandated CO2 reduction, even taking into account that Spanish emissions are allowed to rise by 15% in 2010. The reasons for this situation stem...