Las propuestas para un impuesto europeo sobre el CO2 y sus potenciales implicaciones distributivas entre países

Abstract

The article analyzes the advantages and implications of the implementation of a European tax on carbon dioxide emissions as an own resource of the European Union. In contrast to a harmonized tax, which would only have distributive effects within each member state, a tax collected at European scale would also have important distributive effects among different countries. These effects would also depend on the use of tax revenues. The paper investigates the distributive effects among the member states of three tax models: a pure CO2 model; a 50 % / 50 % energy-CO2 model and a CO2 model with a burden on nuclear power.