The emission of air pollutants has detrimental effects on the environment and on human health. Taxes on air pollution are currently applied by seven Autonomous Communities in Spain. This article conducts a comparative analysis of these taxes, presenting their main characteristics, their revenue and possible strengths and weaknesses. Moreover, the paper discusses possibilities for the reform of the studied taxes, their potential application to the rest of the Autonomous Communities, and the options to harmonize them at national level, taking into consideration the existing regulations.
Ignasi Puig | Luís Campos | Rosaria Chiafari
Civitas – Thomson Reuters
Puig Ventosa, I., Campos Rodrigues, L., Chifari, R. “Taxes on Air Pollution in Spain”, p. 315-336, in Villar Ezcurra, M., Cámara Barroso, C. (Eds.) (2019) Environmental Tax Studies for the Ecological Transition. Civitas – Thomson Reuters.