Economic and environmental effects of the vehicle registration tax in Spain
DOI:
https://doi.org/10.24965/gapp.v0i10.10109Keywords:
Vehicle registration tax, environmental taxation, climate change policyAbstract
The main objective of the reform of the Vehicle Registration Tax (IEDMT) in Spain, which came into force in January 2008, was to encourage a gradual change in the Spanish fleet towards less polluting vehicles. This research estimates the economic and environmental effects of the new configuration of IEDMT using econometric techniques. The tax reform had a positive and significant effect on the reduction of CO2 emissions of new registered vehicles.Downloads
References
Beck, M.J., Rose, J.M. y Hensher, D.A. (2013). “Environmental Attitudes and Emissions Charging: An example of Policy Implications for Vehicle Choice”. Transportation Research Part a-Policy and Practice, 50: 171-182.
Berry, S., Levinsohn, J. y Pakes, A. (1995). “Automobile Prices in Market Equilibrium”. Econometrica, 63(4): 841-890.
Bordley, R. y McDonald, J. (1993). “Estimating Aggregate Automotive Income Elasticities from the Population Income-Share Elasticity.” Journal of Business and Economic Statistics, 11(2): 209-14.
Chow, G. C. (1957). Demand for Automobiles in the United States: A Study in Consumer Durables. Amsterdam: North-Holland Publishing Company.
Cornejo Pérez, A., (2008). “La reestructuración del Impuesto Especial sobre Determinados Medios de Transporte en el contexto de la implantación de una fiscalidad verde por el Estado”, Estudios financieros, Revista de contabilidad y tributación: Comentarios, casos prácticos, 302: 3-30.
Craft, E.D. y Schmidt, R. M. (2005). “An Analysis of the Effects of Vehicle Property Taxes on Vehicle Demand”. National Tax Journal, 697-720.
Irvine, F. O. Jr. (1983). “Demand Equations for Individual New Car Models Estimated Using Transaction Prices with Implications for Regulatory Issues”. Southern Economic Journal 49(3): 764-782.
Knittel, C.R. (2011). “Automobiles on Steroids: Product Attribute Trade-Offs and Technological Progress in the Automobile Sector”. (N.º w15162). National Bureau of Economic Research.
Langer, A. y Miller, N.H. (2013). “Automakers’ Short-run Responses to Changing Gasoline Prices” Review of Economics and Statistics, 95(4): 1198-1211.
Wetzel, J. y Hoffer, G. (1982), “Consumer Demand for Automobiles: A Disaggregated Market Approach”. Journal of Consumer Research, 9: 195-199.