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Taxation is a key tool for climate action and helps society achieve its decarbonization goals. Environmental taxation in Spain needs far-reaching reform, with taxable activities and rates that reflect the true extent of the negative externalities to be corrected.

En este presentación se analiza las diferencias y similitudes en la estructura fiscal de las principales economías europeas. La heterogeneidad existente apunta a que se avanzará lentamente en la convergencia en fiscalidad sobre factores con mayor movilidad. A medio y largo plazo será importante simplificar y eliminar desin…