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Working Papers

• "Atmospheric pollution and consumption patterns in Spain: an input-output approach", (with Jordi Roca), Fondazione Eni Enrico Mattei, FEEM Working Paper Series, N. 62.2007, 2007.

ABSTRACT:  This paper analyses the relationship between Spanish household consumption patterns and atmospheric pollutant emissions in 2000. Applying an input-output approach we estimate the relative responsibility of different types of households in the emissions of nine different atmospheric pollutants: the six greenhouse gases (CO₂, CH₄, N₂O, SF₆, HFCs and PFCs) regulated by the Kyoto protocol and three other gases (SO₂, NO_x and NH₃). We combine input-output tables, national consumer survey statistics and environmental pollution satellite accounts into an environmental extended input-output model. We also analyse the assumptions required in order to apply the model to available data. We find that there is a positive and very high relationship between the level of household expenditure and the direct and indirect emissions generated by household consumption. However, the emission intensities tend to decrease with the expenditure level for the different atmospheric pollutants, with the exception of the synthetic greenhouse gases (SF₆, HFCs and PFCs).

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• "The production and consumption accounting principles as a guideline for designing environmental tax policy", Fondazione Eni Enrico Mattei, FEEM Working Paper Series, N. 8.2007, 2007.

ABSTRACT:  This paper evaluates two alternative tax policies aimed at reducing atmospheric pollutant emissions. One based upon an environmental tax that burdens directly firms' emissions, and the other one that burdens both directly and indirectly household consumption's emissions. Applying input-output approach, we reallocate the emissions generated in the economy according to the responsibility definition, i.e. the production or the consumption accounting principle. Afterwards, we analyse the effects on the products' prices of implementing an ad-quantum environmental tax based on the Producer Pays Principle (PPP) and/or on the User Pays Principle (UPP). The results obtained, show that both PPP and UPP environmental tax have the same effect on the final products' prices. However, the price of the intermediate products is only affected by the PPP environmental tax, whereas the UPP environmental tax keeps the prices unchanged.

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• "Building a Social Accounting Matrix within the ESA95 framework: obtaining a dataset for applied general equilibrium modelling" (with Abel Lucena), Universitat de Barcelona, Working Papers in Economics, E06/168, 2006.

ABSTRACT:  This research provides a description of the process followed in order to assemble a “Social Accounting Matrix” for Spain corresponding to the year 2000 (SAMSP00). As argued in the paper, this process attempts to reconcile ESA95 conventions with requirements of applied general equilibrium modelling. Particularly, problems related to the level of aggregation of net taxation data, and to the valuation system used for expressing the monetary value of input-output transactions have deserved special attention. Since the adoption of ESA95 conventions, input-output transactions have been preferably valued at basic prices, which impose additional difficulties on modellers interested in computing applied general equilibrium models. This paper addresses these difficulties by developing a procedure that allows SAM-builders to change the valuation system of input-output transactions conveniently. In addition, this procedure produces new data related to net taxation information.

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