000			01949nam a2200289 c 4500
999			_c148638 _d148638
003			ES-MaIEF
005			20231205122849.0
007			ta
008			190319t2023 fr |||||o|||| 00| 0 eng d
017			_ata
024			_ahttps://dx.doi.org/10.1787/279e049e-en
040			_aES-MaIEF _bspa _cES-MaIEF
245		0	_aNet effective carbon rates _helectrónico _c by Grégoire Garsous, Mark Mateo, Jonas Teusch, Konstantinos Theodoropoulos, Astrid Tricaud and Kurt Van Dender
260			_aParis _bOECD Publishing _c2023
300			_a34 p. _bgraf. _e1 recurso en línea
490			_aOECD taxation working papers ; _vno. 61
500			_aDisponible en el Repositorio de la Biblioteca del IEF.
504			_aBibliografía.
520			_aBuilding on an approach pioneered in the OECD’s Taxing Energy Use for Sustainable Development report, this paper develops a methodology to estimate effective carbon rates net of pre-tax fossil fuel support; the Net Effective Carbon Rates (Net ECR). This exercise is made possible by combining the two OECD databases: the Taxing Energy Use and Effective Carbon Rates database (the backbone of the newly established OECD series on Carbon Pricing and Energy Taxation) and the Inventory of Support Measures for Fossil Fuels. The paper then explores potential use cases of this new indicator. In particular, it explains how the Net ECR can be used to calculate fossil fuel support (FFS) against external carbon pricing benchmarks and why such an approach facilitates comparisons of FFS across countries and over time. The paper’s conclusions include avenues for future research
650		4	_aCARBONO _970314
650		4	_aIMPUESTOS _947460
650		4	_aDESARROLLO SOSTENIBLE _949639
650		4	_aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO _947856
700	1		_971262 _aGarsous, Grégoire
856			_uhttps://www.oecd.org/environment/net-effective-carbon-rates-279e049e-en.htm
942			_cRE