Petrol Taxes: Theory and Empirical Issues for the Spanish Case

UPF Economics and Business Working Paper No. 609

Posted: 18 Mar 2003

See all articles by Xavier Labandeira

Xavier Labandeira

University of Vigo - Faculty of Economics and Business

Ángel López Nicolás

Universitat Pompeu Fabra

Date Written: Undated

Abstract

This article deals with the taxation of private car fuels in Spain, analyzing its theoretical foundations and carrying out a comparative study of tax design and tax levels. Moreover, we estimate a demand system of car fuels with data from Encuesta Continua de Presupuestos Familiares, which allows for microsimulation of various tax reforms. In particular, we evaluate and assess the effects of the new Spanish tax on car fuel sales and of the application in Spain of the EU directive on harmonization of energy taxes.

Keywords: taxation, car fuels, externalities, Spain

JEL Classification: H23, H31, Q30

Suggested Citation

Labandeira, Xavier and López Nicolás, Ángel, Petrol Taxes: Theory and Empirical Issues for the Spanish Case (Undated). UPF Economics and Business Working Paper No. 609, Available at SSRN: https://ssrn.com/abstract=313598

Xavier Labandeira

University of Vigo - Faculty of Economics and Business ( email )

As Lagoas Marcosende s/n
Vigo, Galiza E36310
Spain

Ángel López Nicolás (Contact Author)

Universitat Pompeu Fabra ( email )

Ramon Trias Fargas 25-27
Barcelona, 08005
Spain
(34-3) 542 27 08 (Phone)
(34-3) 542 17 46 (Fax)

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