Cabré, José María Durán; Brosa, Cristina de Gispert - Institut d'Economia de Barcelona (IEB), Facultat … - 2001
In this paper we study the role can be played by tax system within a environmental energy policy in Spain. After analysing the Spanish tax system, it can be affirmed that for the time being tax policy has played an almost insignificant role, although it is worth to point out some relevant...