Greener and Fairer: A Progressive Environmental Tax Reform for Spain

The authors propose a green tax reform for Spain to address environmental externalities, arguing that the potential regressive nature of such taxes can be mitigated by redistributing revenues to households on an equal-per-capita basis. Using coupled microsimulation and computable equilibrium analyses, the study finds that this approach achieves a substantial reduction in harmful emissions and results in a progressive impact on the population.

• A green tax reform in Spain can lower emissions without causing economic hardship for any population segment, provided that revenues are redistributed to households as equal-per-capita lump sums.

APA

Basque Centre for Climate Change (2019). Greener and Fairer: A Progressive Environmental Tax Reform for Spain. https://www.bc3research.org/eu/2019/09/greener-and-fairer-a-progressive-environmental-tax-reform-for-spain/

Chicago

Basque Centre for Climate Change. Greener and Fairer: A Progressive Environmental Tax Reform for Spain. 2019. https://www.bc3research.org/eu/2019/09/greener-and-fairer-a-progressive-environmental-tax-reform-for-spain/.

Wikipedia

{{cite report |author=Basque Centre for Climate Change |title=Greener and Fairer: A Progressive Environmental Tax Reform for Spain |date=18 September 2019 |url=https://www.bc3research.org/eu/2019/09/greener-and-fairer-a-progressive-environmental-tax-reform-for-spain/ |access-date=23 October 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{basquecentreforclimatechange2019greener, author = {{Basque Centre for Climate Change}}, title = {{Greener and Fairer: A Progressive Environmental Tax Reform for Spain}}, institution = {Basque Centre for Climate Change}, year = {2019}, month = sep, url = {https://www.bc3research.org/eu/2019/09/greener-and-fairer-a-progressive-environmental-tax-reform-for-spain/}, urldate = {2026-10-23}, note = {Indexed by Climate Insights Directory} }