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Regional Environmental Taxes in Spain Xavier Labandeira rede and Department of Applied Economics

. Regional Environmental Taxes in Spain Xavier Labandeira rede and Department of Applied Economics Universidade de Vigo http://webs.uvigo.es/xavier Joint CAFE/NEBEI Conference Brussels, November 2004. CONTENTS 1. Background 1.1. Environmental context 1.2. Tax assignment rules

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Regional Environmental Taxes in Spain Xavier Labandeira rede and Department of Applied Economics

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  1. . • Regional Environmental Taxes in Spain • Xavier Labandeira • redeand Department of Applied Economics • Universidade de Vigo • http://webs.uvigo.es/xavier • Joint CAFE/NEBEI Conference • Brussels, November 2004

  2. CONTENTS 1. Background 1.1. Environmental context 1.2. Tax assignment rules 1.3. Regional environmental taxes 2. The Galician tax on air pollution 2.1. Design and implementation 2.2. Effects 2.3. Assessment 3. The future Regional Environmental Taxes in SpainXavier Labandeira

  3. Regional Environmental Taxes in SpainXavier Labandeira 1. Background ● Environmental context a) Important environmental problems of different types and scope b) In some cases with “unbalanced” distribution c) Institutional share of environmental policies d) Scarce use of economic instruments ► Background The Galician tax on air pollution The future

  4. Regional Environmental Taxes in SpainXavier Labandeira Selected regional emissions in 2000 ► Background The Galician tax on air pollution The future

  5. Regional Environmental Taxes in SpainXavier Labandeira ● Tax assignment rules a) A history of limited regional autonomy on revenue sources b) Regional taxes cannot be levied on bases already taxed by central and local administrations c) Environmental taxes are thus one of the few alternatives available to regional authorities to increase funding ► Background The Galician tax on air pollution The future

  6. Regional Environmental Taxes in SpainXavier Labandeira ● Regional environmental taxes a) Regions are increasingly active in the field b) A gradual approach: taxes on water pollution (1980s), air pollution (1990s) and waste (2000s) c) Taxes on water pollution get most environmental revenues but they represent very little in regional receipts d) In most cases the central government attempts to block regional developments ► Background The Galician tax on air pollution The future

  7. Regional Environmental Taxes in SpainXavier Labandeira ► Background The Galician tax on air pollution The future

  8. Regional Environmental Taxes in SpainXavier Labandeira Regional (own) tax revenues, 2002 ► Background The Galician tax on air pollution The future

  9. Regional Environmental Taxes in SpainXavier Labandeira ► Background The Galician tax on air pollution The future

  10. Regional Environmental Taxes in SpainXavier Labandeira 2. The Galician tax on air pollution ● Design and implementation a) Legal object: In theory environmental correction... b) Tax base: Emission of Oxides of Nitrogen and Sulphur, through direct or indirect estimation Background ►The Galician tax on air pollution The future

  11. Regional Environmental Taxes in SpainXavier Labandeira ● Design and implementation c) Tax rates: 0-1000 ton/year 0€/ton 1000.1-40000 ton/year 33€/ton 40000.1-80000 ton/year 36€/ton more than 80000 ton/year 42€/ton d) Revenues: Earmarked to environmental protection and to a special regional fund to deal with environmental catastrophes Background ►The Galician tax on air pollution The future

  12. Regional Environmental Taxes in SpainXavier Labandeira Background ►The Galician tax on air pollution The future

  13. Regional Environmental Taxes in SpainXavier Labandeira ● Effects a) Emissions b) Electricity prices c) Revenues d) Location decisions Background ►The Galician tax on air pollution The future

  14. La tributación propia: especial mención a la fiscalidad ambientalXavier Labandeira Effects on electricity prices, 1999 Background ►The Galician tax on air pollution The future

  15. Regional Environmental Taxes in SpainXavier Labandeira ● Assessment a) A brief history b) A good jurisdictional assignment? c) Tax rates: levels and structure d) Very few taxpayers e) Tax administration Background ►The Galician tax on air pollution The future

  16. La tributación propia: especial mención a la fiscalidad ambientalXavier Labandeira 4. The future a) Expected developments in Galicia b) Actual developments outside Galicia Andalusia Castilla La Mancha c) Conclusions Background The Galician tax on air pollution ►The future

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