Workable environmentally related energy taxes

Autores
Navajas, Fernando Heberto; Panadeiros, Mónica; Natale, Oscar
Año de publicación
2012
Idioma
inglés
Tipo de recurso
documento de conferencia
Estado
versión publicada
Descripción
We model an energy tax reform process out of a status quo and towards environmentally related excises, distinguishing between uniform and non-uniform tax components, positive and normative tax structures, and adopting a non-Ramsey specification. We implement the model for Argentina, Bolivia and Uruguay and find a rebalancing of fuel taxes, where gasoline and diesel are main drivers. Environmental gains of the reform are significant, while fiscal impacts are positive and large. The tax reform has a positive distributive impact in Uruguay, while large pre-existing price distortions tend to produce negative impacts in Argentina and Bolivia.
Se modela un proceso de reforma de impuestos a energéticos que, partiendo de la situación vigente, incorpora un componente de daños ambientales. Se distingue entre impuesto uniforme y no uniforme, estructuras impositivas positivas y normativas, y se adopta una especificación non-Ramsey. Se simula el ejercicio para Argentina, Bolivia y Uruguay, encontrando que debería haber un rebalanceo de impuestos, dominado por naftas y gas oil. Hay significativas ganancias ambientales, e impactos fiscales positivos e importantes. La corrección en las distorsiones pre-existentes en los precios de energéticos en Argentina y Bolivia genera un impacto distributivo negativo; mientras que resulta positivo en Uruguay.
Facultad de Ciencias Económicas
Materia
Ciencias Económicas
Impuestos
Nivel de accesibilidad
acceso abierto
Condiciones de uso
http://creativecommons.org/licenses/by-nc-sa/4.0/
Repositorio
SEDICI (UNLP)
Institución
Universidad Nacional de La Plata
OAI Identificador
oai:sedici.unlp.edu.ar:10915/169433
Acceder
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network_name_str SEDICI (UNLP)
spelling Workable environmentally related energy taxesNavajas, Fernando HebertoPanadeiros, MónicaNatale, OscarCiencias EconómicasImpuestosWe model an energy tax reform process out of a status quo and towards environmentally related excises, distinguishing between uniform and non-uniform tax components, positive and normative tax structures, and adopting a non-Ramsey specification. We implement the model for Argentina, Bolivia and Uruguay and find a rebalancing of fuel taxes, where gasoline and diesel are main drivers. Environmental gains of the reform are significant, while fiscal impacts are positive and large. The tax reform has a positive distributive impact in Uruguay, while large pre-existing price distortions tend to produce negative impacts in Argentina and Bolivia.Se modela un proceso de reforma de impuestos a energéticos que, partiendo de la situación vigente, incorpora un componente de daños ambientales. Se distingue entre impuesto uniforme y no uniforme, estructuras impositivas positivas y normativas, y se adopta una especificación non-Ramsey. Se simula el ejercicio para Argentina, Bolivia y Uruguay, encontrando que debería haber un rebalanceo de impuestos, dominado por naftas y gas oil. Hay significativas ganancias ambientales, e impactos fiscales positivos e importantes. La corrección en las distorsiones pre-existentes en los precios de energéticos en Argentina y Bolivia genera un impacto distributivo negativo; mientras que resulta positivo en Uruguay.Facultad de Ciencias Económicas2012-11info:eu-repo/semantics/conferenceObjectinfo:eu-repo/semantics/publishedVersionObjeto de conferenciahttp://purl.org/coar/resource_type/c_5794info:ar-repo/semantics/documentoDeConferenciaapplication/pdfhttp://sedici.unlp.edu.ar/handle/10915/169433enginfo:eu-repo/semantics/altIdentifier/isbn/978-987-28590-0-8info:eu-repo/semantics/altIdentifier/url/https://bd.aaep.org.ar/anales/works/works2012/Navajas.pdfinfo:eu-repo/semantics/altIdentifier/issn/1852-0022info:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by-nc-sa/4.0/Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)reponame:SEDICI (UNLP)instname:Universidad Nacional de La Platainstacron:UNLP2025-09-29T11:43:15Zoai:sedici.unlp.edu.ar:10915/169433Institucionalhttp://sedici.unlp.edu.ar/Universidad públicaNo correspondehttp://sedici.unlp.edu.ar/oai/snrdalira@sedici.unlp.edu.arArgentinaNo correspondeNo correspondeNo correspondeopendoar:13292025-09-29 11:43:16.251SEDICI (UNLP) - Universidad Nacional de La Platafalse
dc.title.none.fl_str_mv Workable environmentally related energy taxes
title Workable environmentally related energy taxes
spellingShingle Workable environmentally related energy taxes
Navajas, Fernando Heberto
Ciencias Económicas
Impuestos
title_short Workable environmentally related energy taxes
title_full Workable environmentally related energy taxes
title_fullStr Workable environmentally related energy taxes
title_full_unstemmed Workable environmentally related energy taxes
title_sort Workable environmentally related energy taxes
dc.creator.none.fl_str_mv Navajas, Fernando Heberto
Panadeiros, Mónica
Natale, Oscar
author Navajas, Fernando Heberto
author_facet Navajas, Fernando Heberto
Panadeiros, Mónica
Natale, Oscar
author_role author
author2 Panadeiros, Mónica
Natale, Oscar
author2_role author
author
dc.subject.none.fl_str_mv Ciencias Económicas
Impuestos
topic Ciencias Económicas
Impuestos
dc.description.none.fl_txt_mv We model an energy tax reform process out of a status quo and towards environmentally related excises, distinguishing between uniform and non-uniform tax components, positive and normative tax structures, and adopting a non-Ramsey specification. We implement the model for Argentina, Bolivia and Uruguay and find a rebalancing of fuel taxes, where gasoline and diesel are main drivers. Environmental gains of the reform are significant, while fiscal impacts are positive and large. The tax reform has a positive distributive impact in Uruguay, while large pre-existing price distortions tend to produce negative impacts in Argentina and Bolivia.
Se modela un proceso de reforma de impuestos a energéticos que, partiendo de la situación vigente, incorpora un componente de daños ambientales. Se distingue entre impuesto uniforme y no uniforme, estructuras impositivas positivas y normativas, y se adopta una especificación non-Ramsey. Se simula el ejercicio para Argentina, Bolivia y Uruguay, encontrando que debería haber un rebalanceo de impuestos, dominado por naftas y gas oil. Hay significativas ganancias ambientales, e impactos fiscales positivos e importantes. La corrección en las distorsiones pre-existentes en los precios de energéticos en Argentina y Bolivia genera un impacto distributivo negativo; mientras que resulta positivo en Uruguay.
Facultad de Ciencias Económicas
description We model an energy tax reform process out of a status quo and towards environmentally related excises, distinguishing between uniform and non-uniform tax components, positive and normative tax structures, and adopting a non-Ramsey specification. We implement the model for Argentina, Bolivia and Uruguay and find a rebalancing of fuel taxes, where gasoline and diesel are main drivers. Environmental gains of the reform are significant, while fiscal impacts are positive and large. The tax reform has a positive distributive impact in Uruguay, while large pre-existing price distortions tend to produce negative impacts in Argentina and Bolivia.
publishDate 2012
dc.date.none.fl_str_mv 2012-11
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dc.identifier.none.fl_str_mv http://sedici.unlp.edu.ar/handle/10915/169433
url http://sedici.unlp.edu.ar/handle/10915/169433
dc.language.none.fl_str_mv eng
language eng
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info:eu-repo/semantics/altIdentifier/issn/1852-0022
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Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0)
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rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0/
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