Impacto da tributación autonómica sobre emisións. Unha perspectiva microeconómica

Abstract

The aim of this paper is to analyse the impact of the emissions regional taxes for two samples of 100 industrial plants in Spain. The first sample is composed of the annual flows of carbon dioxide emissions, while the second collects data about the nitrogen and sulphur oxides, over the period 2001- 2011. The implementation of the fiscal policy is to be addressed to internalize the environmental damage caused by emissions. However, our results suggest that the effectiveness of the regional taxes is very low, due the inappropriate tax design, among other causes. In addition, we evaluate the effect of other factors in the evolution of industrial pollution, particularly the allowance trading system.