The Environmental Tax in the Tax Reform

Authors

  • Evangelina Dardati Facultad de Economía y Negocios , Alberto Hurtado University image/svg+xml
    • Ramiro de Elejalde Facultad de Economía y Negocios , Alberto Hurtado University image/svg+xml

      DOI:

      https://doi.org/10.11565/oe.vi82.136

      Keywords:

      CO2 tax, CO2 emissions, environmental tax in Chile

      Abstract

      On April 1, President Bachelet presented the tax reform bill to the country. One important novelty is the inclusion of environmental taxes, also known as “green” taxes, which propose a tax on emissions from stationary sources and another on imported diesel vehicles. The main objective of this instrument is to correct an externality, that is, a situation in which an individual or firm carries out an activity that generates costs for third parties that it does not take into account. Continue reading...

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      Published

      2014-05-01

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      Articles

      How to Cite

      The Environmental Tax in the Tax Reform. (2014). Observatorio Económico, 82, 4-5. https://doi.org/10.11565/oe.vi82.136

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