Thesis PROPUESTAS DE POLÍTICA FISCAL PARA ABORDAR EL CAMBIO CLIMÁTICO.
Date
2022-07
Authors
CANTO PÉREZ, CRISTÓBAL ANDRÉS
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Abstract
En el siguiente estudio se exploran potenciales desarrollos en materia fiscal y reguladora como medio para combatir el cambio climático, proponiendo avances en materia taxonómica, haciendo una evaluación de costos y mencionando sus posibles beneficios de aplicación; la consideración de canjes de deuda por clima un instrumento de doble propósito, por un lado, el manejo de la deuda y por otro el fomento al financiamiento de iniciativas sostenibles y, finalmente, el tratamiento de activos varados, acuñando el concepto, relevancia y estableciendo medidas de gestión de riesgos para su mitigación, a la vez de desincentivar inversiones intensivas en carbono. Luego, se da un recorrido por las posibles áreas de investigación futuras en orden de ampliar la perspectiva de acción, entendiendo que el cambio climático es un problema transversal a las organizaciones, públicas y privadas, y multifacético, por lo cual, se debe enfrentar desde diversas perspectivas siendo consecuente con los actuales paradigmas y oportunidades de desarrollo a nivel país.
The following study explores potential fiscal and regulatory developments as a means to combat climate change, proposing taxonomic advances, making a cost assessment and mentioning possible benefits of implementation; the consideration of debt-for-climate swaps as a dual purpose instrument, on the one hand to manage debt and on the other to encourage the financing of sustainable initiatives; and finally, the treatment of stranded assets, coining the concept, relevance and establishing risk management measures for their mitigation, while discouraging carbon-intensive investments. Then, a tour of possible áreas of future research is given in order to broaden the perspective of action, understanding that climate change is a cross-cutting problem for public and private organisations, and multifaceted, so it must be addressed from different perspectives, being consistent with the current paradigms and opportunities for development at the country level.
The following study explores potential fiscal and regulatory developments as a means to combat climate change, proposing taxonomic advances, making a cost assessment and mentioning possible benefits of implementation; the consideration of debt-for-climate swaps as a dual purpose instrument, on the one hand to manage debt and on the other to encourage the financing of sustainable initiatives; and finally, the treatment of stranded assets, coining the concept, relevance and establishing risk management measures for their mitigation, while discouraging carbon-intensive investments. Then, a tour of possible áreas of future research is given in order to broaden the perspective of action, understanding that climate change is a cross-cutting problem for public and private organisations, and multifaceted, so it must be addressed from different perspectives, being consistent with the current paradigms and opportunities for development at the country level.
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Keywords
CAMBIO CLIMATICO , ANALISIS DE RIESGOS , GASTO PUBLICO , POLITICA FISCAL