IMPACTO DA TRIBUTACIÓN AUTONÓMICA SOBRE EMISIÓNS. UNHA PERSPECTIVA MICROECONÓMICA
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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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