Keywords
methodology
distribution effects
fiscal incidence
European Union
Mexico
How to Cite
Abstract
The aim of this paper is to propose a methodology that allows us to achieve a correct design of an ecological tax avoiding the fact that certain groups turn out to be more affected by the introduction of an eco-tax. The methodology guidelines are centred on the analysis of the basic structure of an environmental toll, as well as determining reference groups and the analysis of distribution effects. The main result obtained is that the introduction of environmental taxes must take into account the negative impact on certain groups, above all when electric energy is levied. Thus, we conclude that it would be essential that before introducing ecological taxes, the necessary studies were carried out in order to avoid the negative impact; or alternatively, that policies of compensation and mitigation were included in the appropriate regulations.
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