Theoretical analysis of environmental taxes in emerging economies: China, Colombia and Mexico

Abstract

This research work carries out documentary analysis of the efforts made by three emerging countries, China, Colombia and Mexico; around the issue of environmental taxes or also called green taxes. The main objective is to compare the progress they present with regard to the number of taxes and their depth and impact. To carry out this work, the document analysis method was implemented, based on the literature review. This is a qualitative research, the information of which is provided from official sources in the countries analyzed. Among the preliminary results, Mexico is the country with the greatest progress in green taxes, secondly China and later Colombia.