世界银行-谁来承担拉丁美洲和加勒比国家的燃油税负担？（英）

WHO BEARS THE BURDEN OF FUEL TAXATION IN LATIN AMERICA AND THE CARIBBEAN COUNTRIES?Public Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedPublic Disclosure AuthorizedWHO BEARS THE BURDEN OF FUEL TAXATION IN LATIN AMERICA AND THE CARIBBEAN COUNTRIES?Copyright © 2025, International Bank for Reconstruction and Development / World Bank1818 H Street N.W. Washington D.C. 20433, United States of America Telephone: (202) 473-0000 Internet: www.worldbank.org In Spanish: www.bancomundial.org Email: feedback@worldbank.orgRights ReservedThis volume is a product of the staff of the International Bank for Reconstruction and Development/The World Bank. The findings, interpretations, and conclusions expressed in this volume do not necessarily reflect the views of the Executive Directors of the World Bank or the governments they represent. The World Bank does not guarantee the accuracy of the data included in this publication.Rights and PermissionsThe International Bank for Reconstruction and Development/The World Bank encourages the dissemination of its work and will normally grant permission to reproduce portions of this work promptly, provided the sources are acknowledged.Attribution—Please cite the work as follows:World Bank (2025), Who Bears the Burden of Energy Taxation in Latin America and the Caribbean Countries?Cover and Interior Design Manthra Comunicación · info@manthra.ecTable of ContentsAcknowledgements ............................................................................................4Executive Summary .............................................................................................5 1. Introduction ......................................................................................................8 2. A Framework to Link Energy Taxation and Household Welfare ...... 102.1. Fuel taxation affects the welfare costs of climate change ........132.2. Fuel taxation affects households as consumers and income earners ................................................................................14 3. Factors influencing the short-term welfare effects of fuel tax and subsidy reforms ................................................................ 17 4. Assessing the short-term welfare and distributional implications of fuel tax reforms .............................................................. 264.1. Methodology and data ..........................................................................274.2. Ranking the impacts of fuel tax reforms: which fuels matter most and to whom? ...............................................................................284.3. The welfare and distributional effects of increasing and aligning tax rates across fuels based on their emissions .36 5. Concluding remarks and policy discussion ............................................ 48 6. References ..................................................................................