Journal
HACIENDA PUBLICA ESPANOLA-REVIEW OF PUBLIC ECONOMICS
Volume -, Issue 208, Pages 145-190Publisher
INST ESTUDIOS FISCALES
DOI: 10.7866/HPE-RPE.14.1.5
Keywords
Taxes; Energy; Environment; Externalities; Natural Resources
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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 a non-exhaustive description of the practice of these instruments and packages in the real world. Besides yielding a comprehensive approximation to the specific and systemic use of energy taxes, the paper contributes to the research in this area by reflecting on the present and future of these instruments in a particularly shifting world.
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