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Progressivity of Carbon Added Taxes: A Case Study on Home Food Consumption in Spain

  • This paper studies the progressivity of a proposed indirect consumption tax on greenhouse gas emissions: the Carbon Added Tax. To evaluate its progressivity, a microsimulation was created assigning estimated tax burdens to individuals from the Spanish Household Budget Surveys from 2016 to 2019. These were then aggregated to calculate average effective tax rates across income and expenditure deciles as well as a series of progressivity and inequality indices. The resulting statistics and measures showed a strong regressivity of the Carbon Added Tax when measured against income but only a very mild regressivity when measured against expenditures. This study finds that with its mild regressiveness when measured against expenditures, the Carbon Added Tax has the potential to become a viable long-term solution to carbon taxation if adequately designed.

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Author:Sacha Drousie
Advisor:Daniel Cerquera
Document Type:Bachelor Thesis
Year of Completion:2021
Granting Institution:Hochschule Furtwangen
Release Date:2021/03/02
Tag:Carbon added tax; Carbon dioxide equivalent; Food consumption; Progressive and regressive taxes
Page Number:59
Degree Program:IBM - International Business Management
Functional area:Economics
Licence (German):License LogoUrheberrechtlich gesch├╝tzt