The environmental tax and subsidy reform in Mexico:
In a bold policy effort, Mexico recently moved away from subsidies to transport fuels, increased tax rates on these fuels and introduced a carbon tax. This paper analyses these reforms using a broad set of criteria that consider the main practical dimensions of environmental policy design: environme...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2017
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| Schriftenreihe: | OECD Taxation Working Papers
no.31 |
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | In a bold policy effort, Mexico recently moved away from subsidies to transport fuels, increased tax rates on these fuels and introduced a carbon tax. This paper analyses these reforms using a broad set of criteria that consider the main practical dimensions of environmental policy design: environmental effectiveness, equity and distributional impacts, broader tax system impacts, macroeconomic effects, compliance and administration, policy process and consistency. The reforms significantly improve the extent to which the external costs of energy use are reflected in prices and increase government revenues, but, as price deregulation progresses further, more attention may need to be devoted to analysing and addressing the policies' distributive effects. The analysis also highlights that ease of administration and collection are an important and desirable property of carbon taxes, especially in emerging market contexts. |
| Beschreibung: | 1 Online-Ressource (28 p.) |
| DOI: | 10.1787/a9204f40-en |
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| spelling | Arlinghaus, Johanna VerfasserIn aut The environmental tax and subsidy reform in Mexico Johanna, Arlinghaus and Kurt, van Dender Paris OECD Publishing 2017 1 Online-Ressource (28 p.) Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier OECD Taxation Working Papers no.31 In a bold policy effort, Mexico recently moved away from subsidies to transport fuels, increased tax rates on these fuels and introduced a carbon tax. This paper analyses these reforms using a broad set of criteria that consider the main practical dimensions of environmental policy design: environmental effectiveness, equity and distributional impacts, broader tax system impacts, macroeconomic effects, compliance and administration, policy process and consistency. The reforms significantly improve the extent to which the external costs of energy use are reflected in prices and increase government revenues, but, as price deregulation progresses further, more attention may need to be devoted to analysing and addressing the policies' distributive effects. The analysis also highlights that ease of administration and collection are an important and desirable property of carbon taxes, especially in emerging market contexts. Taxation Mexico van Dender, Kurt MitwirkendeR ctb FWS01 ZDB-13-SOC FWS_PDA_SOC https://doi.org/10.1787/a9204f40-en Volltext |
| spellingShingle | Arlinghaus, Johanna The environmental tax and subsidy reform in Mexico Taxation Mexico |
| title | The environmental tax and subsidy reform in Mexico |
| title_auth | The environmental tax and subsidy reform in Mexico |
| title_exact_search | The environmental tax and subsidy reform in Mexico |
| title_full | The environmental tax and subsidy reform in Mexico Johanna, Arlinghaus and Kurt, van Dender |
| title_fullStr | The environmental tax and subsidy reform in Mexico Johanna, Arlinghaus and Kurt, van Dender |
| title_full_unstemmed | The environmental tax and subsidy reform in Mexico Johanna, Arlinghaus and Kurt, van Dender |
| title_short | The environmental tax and subsidy reform in Mexico |
| title_sort | environmental tax and subsidy reform in mexico |
| topic | Taxation Mexico |
| topic_facet | Taxation Mexico |
| url | https://doi.org/10.1787/a9204f40-en |
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