¿ES EFICAZ LA FISCALIDAD DE LAINVERSIÓN EN EFICIENCIA ENERGÉTICA DE LA VIVIENDA? : REFLEXIONES DESDE UN ANÁLISIS CUALITATIVO DE COSTE-BENEFICIO

Thumbnail Image
1.pdf (1.28 MB)
Identifiers
URI: https://hdl.handle.net/10641/7142
ISSN: 2695-7566
DOI: 10.47092/CT.25.1.1

Publication date

2025-03-28

Start date of the public exhibition period

End date of the public exhibition period

Authors

Advisors

Journal Title

Journal ISSN

Volume Title

Publisher

Metrics
Google Scholar
Share
Export

Research Projects

Organizational Units

Journal Issue

Abstract

Energy-efficient housing rehabilitation is a private decision with social, economic, and environmental benefits, and it is on the national and community political agenda. The European Union encourages states to promote these decisions with tax measures, belie-ving that fiscal tools can play a significant role. This work analyzes, based on the availa-ble economic literature, the economic variables that influence a cost-benefit analysis of these investment decisions to understand how fiscal policy can better incentivize them. Finally, the effectiveness of current fiscal measures is evaluated, along with the poten-tial need to revise them.

Doctoral program

Description

Publisher Copyright: © 2025 Instituto de Estudios Fiscales. All rights reserved.

Keywords

cost-benefit, energy efficiency, housing, taxation, tenant-landlord dilemma, Contabilidad, Finanzas, Economía, econometría y finanzas (miscelánea), Derecho, Si, Si

Citation

Zulema, C C 2025, '¿ES EFICAZ LA FISCALIDAD DE LAINVERSIÓN EN EFICIENCIA ENERGÉTICA DE LA VIVIENDA? REFLEXIONES DESDE UN ANÁLISIS CUALITATIVO DE COSTE-BENEFICIO', Cronica Tributaria, vol. 1, N.º 194, pp. 15-48. https://doi.org/10.47092/CT.25.1.1

Collections

FACULTAD DE DERECHO, EMPRESA Y GOBIERNO