La imposición de los carburantes de automoción en España: Algunas observaciones teóricas y empíricas

Este artículo analiza la fiscalidad de los carburantes de uso privado en España, con un análisis de su fundamentación teórica y un estudio comparado de diseño y niveles. Asimismo, se estima un sistema de demanda de carburantes de automoción con datos de la Encuesta Continua de Presupuestos Familiares, lo que permite la microsimulación de distintas reformas fiscales. En particular, se evalúan y valoran los efectos del nuevo impuesto sobre las ventas minoristas de hidrocarburos y de la aplicación en España de la propuesta comunitaria de armonización de accisas energéticas. Classification-JEL : H23, H31, Q30.imposición, hidrocarburos, externalidades, España.

La imposición de los carburantes de automoción en España: algunas observaciones teóricas y empíricas

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 allows for microsimulation of various tax reforms. In particular, we evaluate and assess the effects of the new Spanish tax on car fuel sales and of the application in Spain of the EU directive on harmonization of energy taxes.Taxation, car fuels, externalities, Spain

A residential energy demand system for Spain

Sharp price fluctuations and increasing environmental and distributional concerns, among other issues, have led to a renewed academic interest in energy demand. In this paper we estimate, for the first time in Spain, an energy demand system with household microdata. In doing so, we tackle several econometric and data problems that are generally recognized to bias parameter estimates. This is obviously relevant, as obtaining correct price and income responses is essential if they may be used for assessing the economic consequences of hypothetical or real changes. With this objective, we combine data sources for a long time period and choose a demand system with flexible income and price responses. We also estimate the model in different sub-samples to capture varying responses to energy price changes by households living in rural, intermediate and urban areas. This constitutes a first attempt in the literature and it proved to be a very successful choice

La imposición ambiental gallega

Este traballo comeza fundamentando teóricamente a imposición ambiental, cun resumo das principais razóns económicas para a aplicación destes instrumentos e a análise da súa asignación xurisdiccional. A continuación situamos os tributos próprios ambientais da comunidade galega (canon de saneamento e imposto sobre a contaminación atmosférica) tanto no contexto español como internacional. Neste senso, o relato pormenorizado e valorativo do deseño regulatório escollido nos tributos ambientais galegos e dos seus efeitos económicos e ambientais constitúe o núcleo do traballo. Finalmente a aportación conclúe cunha reflexión global sobre o presente da imposición ambiental galega e de cómo, ao noso entender, deberian discorrer os seus desenvolvementos futurosThis paper first deals with the theoretical foundations of environmental taxes, with a summary of the main economic reasons to apply these instruments and an analysis of the jurisdictional allocation. We then put in context (within Spain and internationally) the environmental taxes introduced by the Galician government (charge on water discharges and tax on air pollution). In this sense, the in-depth description and assessment of the regulatory design of Galician environmental taxes constitutes the paper's core. Finally, the article concludes with a global comment on the present and future of Galician environmental taxation and of how, in our view, should be future developmentsEste trabajo comienza fundamentando teóricamente la imposición ambiental con un resumen de las principales razones económicas para la aplicación de estos instrumentos y con el análisis de su asignación jurisdiccional. A continuación, situamos los tributos propios ambientales de la comunidad gallega (canon de saneamiento e impuesto sobre la contaminación atmosférica) tanto en el contexto español como en el internacional. En este sentido, el relato pormenorizado y de valoración del diseño regulador escogido en los tributos ambientales gallegos y de sus efectos económicos y ambientales constituye el núcleo del trabajo. Finalmente, este artículo concluye con una reflexión global sobre el presente de la imposición ambiental gallega y de cómo, a nuestro entender, deberían discurrir sus desarrollos futurosS

Major Reforms in Electricity Pricing: Evidence from a Quasiexperiment

The global energy mix is being redefined, and with it the power industry’s cost structure. In many countries, electricity-pricing systems are being revamped so as to guarantee fixed-cost recovery, often by raising the fixed charge of two-part tariff (TPT) schemes. However, consumer misperception of TPTs threatens to undermine the policy’s outcome and puts the sector’s much-needed transformation in jeopardy. We conduct a quasi-experiment with data from a major electricity price reform recently implemented in Spain and find robust evidence that consumers are failing to distinguish between fixed and marginal costs. As a result, the policy goal of cost recovery is not being achieve

Free allocation rules in the EU Emissions Trading System: what does the empirical literature show?

This paper analyses the rules for free allocation in the EU Emissions Trading System (EU ETS). The analysis draws on the empirical evidence emerging from two literature strands. One group of studies sheds light on the following questions: how efficient are free allocation rules in minimizing the risk of carbon leakage? Have they become more efficient over the trading periods? What are the technical limits to making them more efficient? Further: is firm behaviour neutral to allowance allocation? Did specific provisions induce strategic behaviour with unintended effects? Studies from the second group estimate sectoral pass-through rates for the costs imposed by the EU ETS. Taking cost pass-through into account is necessary for properly targeting free allocation. The difficulty of accurately quantifying sectoral differences in cost pass-through ability is the main obstacle to achieving further efficiency in allowance allocation. The new rules defined in the reform for Phase IV (2021-2030) make some progress in this direction nevertheless. In any case, with carbon prices expected to rise and the total volume of allowances shrinking, free allocation - however efficient may it be - cannot be the only or main measure for preventing carbon leakage in the future

Discrete-continuous models of residential energy demand: A comprehensive review

This paper reviews forty years of research applying econometric models of discrete-continuous choice to analyze residential demand for energy. The review is primarily from the perspective of economic theory. We examine how well the utility-theoretic models developed in the literature match data that is commonly available on residential energy use, and we highlight the modeling challenges that have arisen through efforts to match theory with data. The literature contains two different formalizations of a corner solution. The first, by Dubin and McFadden (1984) and Hanemann (1984), models an extreme corner solution, in which only one of the discrete choice alternatives is chosen. While those papers share similarities, they also have some differences which have not been noticed or exposited in the literature. Subsequently, a formulation first implemented by Wales and Woodland (1983) and extended by Kim et al. (2002) and Bhat (2008) models a general corner solution, where several but not all of the discrete choice alternatives are chosen. Seventeen papers have employed one or another of these models to analyze residential demand for fuels and/or energy end uses in a variety of countries. We review issues that arose in these applications and identify some alternative model formulations that can be used in future work on residential energy demand.Agencia Estatal de Investigación | Ref. TED2021-130638A-I00Agencia Estatal de Investigación | Ref. PID2022-136376OB-I00Universidade de Vigo/CISU

Climate Change Policies and Social Preferences in Galicia and Spain

Texto dispoñible en galego e españolEste traballo recolle os principais resultados dun estudo realizado para obter a dispoñibilidade a pagar e as actitudes das familias galegas e españolas ante diversas alternativas de políticas de mitigación dos efectos do cambio climático. No artigo demóstrase que as sociedades española e galega consideran o cambio climático como un problema relevante e que ten que afrontarse. A dispoñibilidade a pagar por un programa eléctrico que destine os recursos á promoción de tecnoloxías non carbónicas é relativamente elevada e demostra que as familias galegas e españolas serían favorables á aplicación de políticas de prezos contra as emisións de gases de efecto invernadoiro en determinadas circunstanciasEste trabajo recoge los principales resultados de un estudio realizado para obtener la disponibilidad a pagar y las actitudes de las familias gallegas y españolas ante diversas alternativas de políticas de mitigación de los efectos del cambio climático. En el artículo se demuestra que las sociedades española y gallega consideran el cambio climático como un problema relevante y que ha de afrontarse. La disponibilidad a pagar por un programa eléctrico que destine los recursos a la promoción de tecnologías no carbónicas es relativamente elevada y demuestra que las familias gallegas y españolas serían favorables a la aplicación de políticas de precios contra las emisiones de gases de efecto invernadero en determinadas circunstanciasIn this study, we summarize the main results of a phone survey conducted in order to assess attitudes towards climate change in Spain and Galicia and preferences for a green electricity program that reduces CO2 emissions, while making electricity more expensive. Overall findings show that Spanish citizens are quite concerned about the climate change process. Results are similar to those obtained in other studies elsewhere, and complement them by showing a strong public support for implementing the green electricity programS

El uso de la imposición energético-ambiental en un escenario de consolidación fiscal: una estimación de efectos recaudatorios y distributivos para España

El inicio del siglo XXI ha transcurrido sin novedades destacables en la reforma fiscal internacional. La evolución de los parámetros básicos de las estructuras tributarias reflejó hasta 2007 una situación estable, sin apenas cambios en los modelos fiscales aplicados, culminando el proceso de adaptación asociado al fuerte periodo de expansión económica iniciado en la década de los 90. En 2008, sin embargo, ese proceso fue bruscamente interrumpido. El escenario económico sufrió un vuelco radical y arrastró consigo las políticas fiscales y presupuestarias