biblio.hacienda

5. Referencias Bibliográficas

Abadie, A. 2021. Using Synthetic Controls: Feasibility, Data Requirements, and Methodological Aspects. Journal of Economic Literature, 59 (2): 391-425.

Agnolucci, P., C. Fischer, D. Heine, M. M. de Oca, K. Patroni, J. Pryor y S. Hallegatte. 2023. Measuring Total Carbon Pricing. Documento No. 10486. Washington, D.C.: Banco Mundial.

Aguilera, F., M. Sierra, P. Vázquez y D. Colín. 2023. Impuesto al Carbono en Colombia. Nota técnica. MEXICO2.

Ahumada, H., S. Espina-Mairal, F. Navajas y A. Rasteletti. 2023. Effective Carbon Rates on Energy Use in Latin America and the Caribbean: Estimates and Directions of Reform. Washington, D.C.: BID.

AIE (Agencia Internacional de la Energía). 2020. Renewables 2020. Analysis and forecast to 2025. París: AIE. Disponible en: https://www.iea.org/reports/renewables-2020.

Alfonso, M., A. Bagolle, D. Baptista, M. S. Bos, A. Fazekas, L. Schwartz, A. Vogt-Schilb y M. Urquidi. 2023. Advancing a Just Transition in Latin America and the Caribbean. Washington, D.C.: BID. Disponible en: https://publications.iadb.org/en/advancing-just-transition-latin-america-and-caribbean.

Andersson, J. J. 2019. Carbon taxes and CO2 emissions: Sweden as a case study. American Economic Journal: Economic Policy, 11(4),1-30.

Banco Mundial. 2023a. State and Trends of Carbon Pricing 2023. Washington, D.C.: Banco Mundial.

2023b. Carbon Pricing Dashboard | Up-to-date overview of carbon pricing initiatives. Washington, D.C.: Banco Mundial. Disponible en: https://carbonpricingdashboard.worldbank.org/

BID (Banco Interamericano de Desarrollo) y DDPLAC (Rutas de Descarbonización Profunda de América Latina y el Caribe). 2019: Cómo llegar a cero emisiones netas: Lecciones de América Latina y el Caribe. Washington, D.C.: BID.

Black, M. S., A. A. Liu, I. W. Parry y N. Vernon. 2023. IMF fossil fuel subsidies data: 2023 update. Washington, D.C.: FMI.

Calel R., J. Colmer, A. Dechezleprêtre y M. Glachant. 2021. Do carbon offsets offset carbon? Centre for Climate Change Economics and Policy Working Paper 398/Grantham Research Institute on Climate Change and the Environment Working Paper 371. Londres: London School of Economics and Political Science.

Carattini, S., M. Carvalho y S. Fankhauser. 2018. Overcoming public resistance to carbon taxes. Wiley Interdisciplinary Reviews: Climate Change, 9(5), e531.

Chichilnisky, G. y G. Heal. 1994. Who should abate carbon emissions?: An international viewpoint. Economics Letters, 44: 443-449.

CMNUCC (Convención Marco de las Naciones Unidas sobre el Cambio Climático). 2015. Acuerdo de Paris, 12 de diciembre de 2015. Rio de Janeiro y Nueva York, NY: CMNUCC, Disponible en: https://unfccc.int/files/meetings/paris_nov_2015/application/pdf/paris_agreement_spani sh_.pdf

CNE (Comisión Nacional de Energía). 2023. CNE emitió Resolución Exenta que elimina compensación

tipo B del impuesto verde. 4 de abril, 2023. Disponible en: https://www.cne.cl/prensa/prensa-2023/04-abril-2023/cne-emitio-resolucion-exenta-que -elimina-compensacion-tipo-b-del-impuesto-verde/

Coalition of Finance Ministers for Climate Action. 2023. Strengthening the Role of Ministries of Finance in Driving Climate Action. A Framework and Guide for Ministers and Ministries of Finance. Disponible en: https://www.financeministersforclimate.org/sites/cape/files/inline-files/Strengthening%20the%20ro le%20of%20Ministries%20of%20Finance%20in%20driving%20action%20FULL%20REPORT.pdf

CR2 ( Center for Climate and Resilience Research). 2021. Nuevo sistema de compensación de emisiones: actores valoran posibilidad de invertir directamente en iniciativas verdes (País Circular). 18 de agosto, 2021. Disponible en: https://www.cr2.cl/nuevo-sistema-de-compensacion-de-emisiones-actores-valoran-posib ilidad-de-invertir-directamente-en-iniciativas-verdes-pais-circular.

Cullenward, D. y D. G. Victor. 2020. Making climate policy work. Nueva York: John Wiley & Sons.

Delgado, R., H. Eguino, A. Vogt-Schilb, L. Alejos, C. Pimenta, L. Harper, G. Edwards y A. Rasteletti. 2023. Política fiscal para la resiliencia y la descarbonización: aportes al diálogo de políticas. Washington, D.C.: BID.

DIAN (Dirección de Impuestos y Aduanas Nacionales). 2023a. Resolución 12 del 2023 por la cual se ajustan las tarifas del impuesto nacional a la Gasolinas y ACMP, y del impuesto al carbono. 31 de enero. Bogotá: DIAN. Disponible en: https://www.dian.gov.co/normatividad/Normatividad/Resoluci%C3%B3n%20000012%2 0de%2031-01-2023.pdf.

2023b. Estadísticas de Recaudo Anual por Tipo de Impuesto 1970-2023. Bogotá: DIAN. Disponible en: https://www.dian.gov.co/dian/cifras/Paginas/EstadisticasRecaudo.aspx.

Fay, M., S. Hallegatte, A. Vogt-Schilb, J. Rozenberg, U. Narloch y T. Kerr. 2015. Decarbonizing development: Three steps to a zero-carbon future. Washington, D.C.: Banco Mundial.

Fazekas, A., C. Bataille y A. Vogt-Schilb. 2022. Prosperidad libre de carbono. Cómo los gobiernos pueden habilitar 15 transformaciones esenciales. Washington, D.C.: BID. Disponible en: https://publications.iadb.org/publications/spanish/viewer/Prosperidad-libre-de-carbono-c omo-los-gobiernos-pueden-habilitar-15-transformaciones-esenciales.pdf.

Fernando, S. 2017. The environmental effectiveness of carbon taxes: A comparative case study of the Nordic experience. Uppsala: Uppsala University.

Fondo Colombia en Paz. 2023. Procedimiento para la identificación de recursos del impuesto al carbono, destinados a la conservación de bosques en la región Amazonia. Bogotá: Fondo Colombia en Paz.

Funke, F. y L. Merrill. 2019. How reforming fossil fuel subsidies can go wrong: A lesson from Ecuador. International Institute for Sustainable Development (IISD).

G20. 2023. Third G20 Finance Ministers and Central Bank Governors Meeting—G20 Outcome Document and Chair’s Summary.

Galindo, L., B. Hoffmann y A. Vogt-Schilb. 2022. ¿Cuánto costará lograr los objetivos del cambio climático en América Latina y el Caribe? Documento de trabajo No. IDB-WP-01310. Washington, D.C.: BID. Disponible en: https://publications.iadb.org/es/cuanto-costara-lograr-los-objetivos-del-cambio-climatico -en-america-latina-y-el-caribe.

García, N. 2018. Implementación del Impuesto Verde en Chile. Santiago: Biblioteca del Congreso Nacional de Chile.

Goulder, L. H. y A. R. Schein. 2013. Carbon taxes versus cap and trade: a critical review. Climate Change Economics, 4(03), 1350010.

Green, J. F. 2021a. Beyond carbon pricing: Tax reform is climate policy. Global Policy, 12(3): 372-379.

2021b. Does carbon pricing reduce emissions? A review of ex-post analyses. Environmental Research Letters, 16(4), 043004.

Greenfield, P. 2023. Revealed: More than 90% of rainforest carbon offsets by biggest certifier are worthless, analysis shows. The Guardian, 18 de enero, 2023. Disponible en: https://www.theguardian.com/environment/2023/jan/18/revealed-forest-carbon-offsets- biggest-provider-worthless-verra-aoe.

Haites, E. 2018. Carbon taxes and greenhouse gas emissions trading systems: What have we learned? Climate Policy, 18(8): 955-966.

Haites, E., P. Bertoldi, M. König, C. Bataille, F. Creutzig, D. Dasgupta et al. 2023. Contribution of carbon pricing to meeting a mid-century net zero target. Climate Policy, 1-12.

Haya, B., D. Cullenward, A. L. Strong, E. Grubert, R. Heilmayr, D. A. Sivas y M. Wara. 2020. Managing uncertainty in carbon offsets: insights from California’s standardized approach. Climate Policy, 20(9): 1112-26.

Heal G. y W. Schlenker. 2019. Coase, Hotelling and Pigou: The Incidence of a Carbon Tax and CO2 Emissions. Documento de trabajo de NBER No. 26086. Cambridge, MA: National Bureau of Economic Research.

IPCC (Panel Intergubernamental sobre el Cambio Climático). 2022: Climate Change 2022: Mitigation of Climate Change. Contribution of Working Group III to the Sixth Assessment Report of the Intergovernmental Panel on Climate Change. Cambridge (Reino Unido) y Nueva York, NY: Cambridge University Press.

Jenkins, J.D., 2014. Political economy constraints on carbon pricing policies: What are the implications for economic efficiency, environmental efficacy, and climate policy design? Energy Policy, 69: 467-477. Disponible en: https://doi.org/10.1016/j.enpol.2014.02.003.

Köppl, A. y M. Schratzenstaller. 2022. Carbon taxation: A review of the empirical literature. Journal of Economic Surveys, 1-36.

Krogstrup, S. y W. Oman. 2019. Macroeconomic and financial policies for climate change mitigation: A review of the literature. Washington, D.C.: FMI.

Lawley, C. y V. Thivierge. 2018. Refining the evidence: British Columbia's carbon tax and household gasoline consumption. The Energy Journal, 39(2): 147-172.

Lilliestam, J., A. Patt y G. Bersalli. 2021. The effect of carbon pricing on technological change for full energy decarbonization: A review of empirical ex-post evidence. WIREs Clim Change. 2021; 12:e681.

Lin, B. y X. Li. 2011. The effect of carbon tax on per capita CO2 emissions. Energy Policy, 39: 5137-46. Disponible en: https://doi.org/10.1016/j.enpol.2011.05.050.

Metcalf, G. E. y J. H. Stock. 2020. The macroeconomic impact of Europe's carbon taxes. Documento de trabajo de NBER No. 27488. Cambridge, MA: National Bureau of Economic Research.

Mideksa, T. K. 2021. Pricing for a Cooler Planet: An Empirical Analysis of the Effect of Taxing Carbon. CESifo Working Paper No. 9172.

Ministerio de Ambiente y Desarrollo Sostenible. 2022. Impuesto al carbono. Bogotá: Ministerio de Ambiente y Desarrollo Sostenible. Disponible en: https://www.minambiente.gov.co/cambio-climatico-y-gestion-del-riesgo/impuesto-al-car bono/#:~:text=El%20impuesto%20al%20carbono%20aplica,(ACPM)%20y%20fuel%20oil.

Missbach, L., J. C. Steckel y A. Vogt-Schilb. 2023. Transferencias monetarias en el contexto de reformas de fijación de precios del carbono en América Latina y el Caribe. Washington, D.C.: BID.

Nordhaus, W. D. 1992. An Optimal Transition Path for Controlling Greenhouse Gases. Science, 258: 1315-19. Disponible en: https://doi.org/10.1126/science.258.5086.1315.

2013. The climate casino: Risk, uncertainty, and economics for a warming world. New Haven: Yale University Press.

OCDE (Organización para la Cooperación y el Desarrollo Económicos). 2017. Mexico’s efforts to phase out and rationalise its fossil- fuel subsidies. A report on the G20 peer-review of inefficient fossil-fuel subsidies that encourage wasteful consumption in Mexico. París: OCDE.

OICU-IOSCO (International Organization of Securities Commissions). 2022. Voluntary Carbon Markets. Documento de discusión CR/06/22. Madrid: IOSCO.

Parry, I., S. Black y N. Vernon. 2021. Still Not Getting Energy Prices Right: A Global and Country Update of Fossil Fuel Subsidies. Washington, D.C.: FMI.

Patt, A., D. Aplyn, P. Weyrich y O. van Vliet. 2019a. Availability of private charging infrastructure influences readiness to buy electric cars. Transportation Research Part A: Policy and Practice, 125: 1-7.

Patt, A., O. van Vliet, J. Lilliestam y S. Pfenninger. 2019b. Will policies to promote energy efficiency help or hinder achieving a 1.5 oC climate target? Energy Efficiency, 12(2). Disponible en: https://www.researchgate.net/publication/326492935_Will_policies_to_promote_energy _efficiency_help_or_hinder_achieving_a_15_C_climate_target.

Pigou, A. C. 1932. The economics of welfare. Londres: Macmilan.

Pizarro, R., F. Pinto y S. Ainzúa. 2020. Estrategia de los Impuestos Verdes en Chile.

Santiago de Chile: Ministerio del Medio Ambiente.

Pretis, F. 2022. Does a Carbon Tax Reduce CO2 Emissions? Evidence from British

Columbia. Environmental and Resource Economics, 83(1): 115-144.

Rosenbloom D., J. Markard, F. Geels et al. 2020. Why carbon pricing is not sufficient to mitigate climate change—and how “sustainability transition policy” can help. Proceedings of the National Academy of Sciences, 117(16): 8664-68.

Rozenberg, J., A. Vogt-Schilb y S. Hallegatte. 2020. Instrument choice and stranded assets in the transition to clean capital. Journal of Environmental Economics and Management, 100, 102183. Disponible en: https://doi.org/10.1016/j.jeem.2018.10.005.

Russell, S. y T. Powell. 1996. Choosing Environmental Policy Tools: Theoretical Cautions and Practical Considerations. Washingon, D.C.: BID.

Songwe, V., N. Stern y A. Bhattacharya. 2022. Finance for climate action: Scaling up investment for climate and development. Londres: Grantham Research Institute on Climate Change and the Environment, London School of Economics and Political Science.

Tvinnereim, E. y M. Mehling. 2018. Carbon pricing and deep decarbonisation. Energy policy, 121: 185-189.

Unruh, G. 2000. Understanding carbon lock-in. Energy Policy, 28: 817-830.

van den Bergh, J. e I. Savin. 2021. Impact of carbon pricing on low-carbon innovation and deep decarbonisation: controversies and path forward. Environmental and Resource Economics, 80(4): 705-715.

Vogt-Schilb, A. 2015. Six essays on the transition to clean capital. Tesis doctoral.

Vogt-Schilb, A., S. Hallegatte y C. de Gouvello. 2014. Long-term mitigation strategies and marginal abatement cost curves: a case study on Brazil. Washington, D.C.: Banco Mundial.

Vogt-Schilb, A., G. Meunier y S. Hallegatte. 2018. When starting with the most expensive option makes sense: Optimal timing, cost and sectoral allocation of abatement investment. Journal of Environmental Economics and Management, 88: 210-233.

Wagner, U. J., M. Muûls, R. Martin y J. Colmer. 2014. The causal effects of the European Union Emissions Trading Scheme: evidence from French manufacturing plants. In Fifth World Congress of Environmental and Resources Economists, Estambul, Turquía.

West, T. A., J. Börner, E. O. Sills y A. Kontoleon. 2020. Overstated carbon emission reductions from voluntary REDD+ projects in the Brazilian Amazon. Proceedings of the National Academy of Sciences, 117(39): 24188-94.

2022 | Ministerio de Hacienda