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Energy taxation in Mexico: a revenue neutral tax reform

Abstract

Air pollution has increased significantly in urban and industrial areas throughout Mexico. In this proposal, a change in the relative prices of energy is suggested as a means to modify the behavior of consumers. The welfare effects of three tax policy return system are analyzed. First, the government keeps the revenues; second, lumps sum return of taxes; and third, a revenue-neutral tax return. In the last case other taxes may be reduced, such as those on capital and labor. A computable general equilibrium model is used to simulate the effect of these different tax reforms on the Mexican economy. (orig.)
Authors:
Ibarraran Viniegra, M E [1] 
  1. Boston Univ., MA (United States). Geography Dept.
Publication Date:
Dec 31, 1998
Product Type:
Miscellaneous
Report Number:
CONF-980994-
Reference Number:
SCA: 290200; PA: DE-99:0G2674; EDB-99:024094; SN: 99002062358
Resource Relation:
Conference: GEE/IAEE European conference on energy markets: What`s new?, Berlin (Germany), 9-10 Sep 1998; Other Information: PBD: 1998; Related Information: Is Part Of Energy markets. What`s new? Proceedings; PB: 424 p.
Subject:
29 ENERGY PLANNING AND POLICY; TAX LAWS; TAXES; MEXICO; AIR POLLUTION; PRICES; ENERGY; MATHEMATICAL MODELS; COMPUTERIZED SIMULATION; ECONOMY
OSTI ID:
311855
Research Organizations:
Gesellschaft fuer Energiewissenschaft und Energiepolitik e.V. (GEE), Bremen (Germany)
Country of Origin:
Germany
Language:
English
Other Identifying Numbers:
TRN: DE99G2674
Availability:
Available from TIB Hannover
Submitting Site:
DE
Size:
pp. 55-66
Announcement Date:
Jan 19, 2004

Citation Formats

Ibarraran Viniegra, M E. Energy taxation in Mexico: a revenue neutral tax reform. Germany: N. p., 1998. Web.
Ibarraran Viniegra, M E. Energy taxation in Mexico: a revenue neutral tax reform. Germany.
Ibarraran Viniegra, M E. 1998. "Energy taxation in Mexico: a revenue neutral tax reform." Germany.
@misc{etde_311855,
title = {Energy taxation in Mexico: a revenue neutral tax reform}
author = {Ibarraran Viniegra, M E}
abstractNote = {Air pollution has increased significantly in urban and industrial areas throughout Mexico. In this proposal, a change in the relative prices of energy is suggested as a means to modify the behavior of consumers. The welfare effects of three tax policy return system are analyzed. First, the government keeps the revenues; second, lumps sum return of taxes; and third, a revenue-neutral tax return. In the last case other taxes may be reduced, such as those on capital and labor. A computable general equilibrium model is used to simulate the effect of these different tax reforms on the Mexican economy. (orig.)}
place = {Germany}
year = {1998}
month = {Dec}
}