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Jaime VALLES-GIMENEZ
Facultade de Economía e Empresa, Universidade de Zaragoza
Spain
Juan A. ROMÁN-ASO
Facultade de Economía e Empresa, Universidade de Zaragoza
Vol 25 No 3 (2016), Articles, pages 69-80
DOI: https://doi.org/10.15304/rge.25.3.3803
Submitted: 12-12-2016 Accepted: 12-12-2016 Published: 12-12-2016
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Abstract

O obxectivo deste traballo é analizar o impacto da tributación autonómica sobre

emisións para dúas mostras de 100 instalacións industriais en España. A primeira está

composta polos fluxos anuais de dióxido de carbono, namentres que a segunda recolle os

de óxidos de nitróxeno e de azufre, as dúas para o período 2001-2011. A implementación

da política fiscal debe estar orientada a internalizar o dano ambiental causado polas

emisións. Porén, os resultados suxiren que a efectividade da tributación autonómica é moi

limitada, debido entre outras causas, ao inadecuado deseño tributario. Ademais, avalíase o

efecto doutros factores sobre a evolución da contaminación industrial, particularmente do

sistema de intercambio de permisos.

 

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