Incidencia del impuesto verde en la economía de Ecuador y en la contaminación ambiental. Período 2011-2017.

Abstract

The purpose of this work is to determine the incidence of green taxes on the economy and verify its viability as a tool to reduce environmental pollution generated by CO2 emissions and by the production of non-returnable plastic bottles. Green taxes in Ecuador have been criticized since its inception, since the purpose of the incomes is unknown, and if they have actually helped reduce the environmental impacts generated by the activities that produce such externalities. For this reason it was decided to carry out an analysis of differences in differences in order to evaluate the tax policy and its incidence, within this econometric model the differentiation between treated and untreated countries is made, ergo other Latin American countries that have applied one of the green taxes that have been implemented in Ecuador were chosen. A measurement over the time is also considered for analysis, this implies a before and after implementation and finally the effect of the policy is measured by the trat_after variable that considers the treatment after and not treatment before. Within the results obtained after the corresponding estimates of the models, it was determined that there is no significance of the green taxes IACV and IRBP with the economy and pollution, that is to say in practice the effect of the implementation of taxes were not efficient.