Environmental tax reform in Latin America (2015)
AUTHOR:Fanelli, José María - Jiménez, Juan Pablo - López, Isabel, CEPAL
TOPICS: Environmental tax reform, environment, fiscal issues, sustainable development
SUMMARY: The main objective of this paper is to analyze environmental tax reforms (FRG) from a dual perspective: that of Latin America and the Caribbean and sustainable development. In order to study the RFA, it is based on the pioneering approach developed in European countries, focusing on the externalities associated with climate change, on the tax measures needed to solve them and on the search for a "double dividend", which would not only reduce environmental damage But also to use the additional collection with objectives such as the reduction of the tax burden. Sustainable development, in turn, enters into the analysis because the per capita income of the economies of the region is smaller than the economies that were pioneers in applying the RFA and that contributed the greater amount of evidence on her. This has resulted in some aspects of the FRG that are central to a developing economy not being sufficiently investigated and the work is proposed to elaborate on this point.