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Las enseñanzas sobre fiscalidad ambiental. Un estado de la cuestión y algunas experiencias concretas

Authors: Durán Cabré, José María; Gispert Brosa, Cristina de; Rodrigo Sauco, Fernando; Vallés Giménez, Jaime;

Las enseñanzas sobre fiscalidad ambiental. Un estado de la cuestión y algunas experiencias concretas

Abstract

La fiscalidad ambiental constituye en la actualidad un elemento importante de las reformas tributarias en un número elevado de países modificando, aunque en distinto grado, las condiciones de eficiencia y equidad de los sistemas fiscales. Desde un punto de vista docente, la enseñanza de la fiscalidad ambiental ofrece amplias posibilidades al tratarse de un tema que engarza con la hacienda pública desde diversas perspectivas: fallos de mercado, bienes públicos globales, teoría de la imposición y federalismo fiscal. En este artículo se presentan dos experiencias docentes que abordan la fiscalidad ambiental en sendas asignaturas de libre elección realizadas en las Universidades de Barcelona y Zaragoza, poniendo el énfasis en aquellos aspectos metodológicos más novedosos y tratando su posible adaptación al marco de los ECTS.

Country
Spain
Related Organizations
Keywords

Economics and business education, Public sector, Ensenyament d'economia i empresa, Política fiscal, Environmental impact charges, Ecotaxa, Sector públic, Fiscal policy

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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