Las propuestas para un impuesto europeo sobre el CO2 y sus potenciales implicaciones distributivas entre países
Palabras clave:
impuesto energético, impuesto sobre el carbono, distribución entre países, efectso distributivos, Unión EuropeaResumen
En el presente artículo se revisan las propuestas europeas sobre fiscalidad energética -y, en concreto, sobre un impuesto europeo que grave las emisiones de dióxido de carbono- y las dificultades con que se han encontrado. Se estudian las posibles ventajas e implicaciones que tendría un impuesto, no ya armonizado, sino recaudado a nivel del conjunto de la Unión Europea. Este tipo de impuesto tendría importantes efectos distributivos no solo dentro de los países (como un impuesto armonizado) sino también entre diferentes países. El trabajo estudia dichos efectos potenciales según diferentes modelos concretos de implantación y de destino de los fondos recaudados: un modelo puro sobre el CO2; un modelo 50 % – 50 % energía – CO2; un modelo puro sobre el CO2 pero gravando también la energía nuclear.
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