Análisis de una reforma fiscal ambiental para España con devoluciones para todos los hogares

Abstract

In recent years, various international organizations have pointed out the importance of boosting energy-environmental taxation in Spain given its limited use today. In this paper we propose and analyze a reform or environmental tax package in Spain that could raise its political and social acceptability, inspired by the «carbon fee and dividend» proposal in the United States and supported by broad sectors of Democrats and Republicans. The reform includes three taxes (fuels, air pollutants and CO2 in diffuse sectors) and the return of the revenues (estimated at €6,800 million) by means of equal transfers for all households (€417 per household). The proposal would lead to a significant reduction in emissions of CO2 (14 per cent), NOX (13 per cent) and SO2 (17 per cent) and a small reduction in GDPm (0,2 per cent). The measure would be clearly progressive, with the first and second income quintiles increasing their average spending capacity by €302 and €69 per year. Households below the poverty line would see their average spending capacity increased by €301. However, this reform could be designed to adjust its progressiveness or to include greater protection for vulnerable groups.