Gago, Alberto; Labandeira, Xavier; Otero, Xiral López - In: Hacienda Pública Española 208 (2014) 1, pp. 145-190
This article provides an overview of specific and systemic applications of energy taxes and environmental (or green) tax reforms. To do so it combines a theoretical and empirical assessment of the literature, with anon-exhaustive description of the practice of these instruments and packages in...