The Environmental Tax in the Tax Reform
DOI:
https://doi.org/10.11565/oe.vi82.136Keywords:
CO2 tax, CO2 emissions, environmental tax in ChileAbstract
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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