Economía ecológica. La imposición energética como variable condicional en el proceso de convergencia europeo

Environmental fiscal reform is undergoing an intense restructuring process, progressively acquiring greater significance. In the European context, more than three quarters of environmental taxes are made up by tax on energy, the use of which is indiscriminately on the increase in developed economies. With the objective studying the degree of harmonization within energy taxation, this paper analyses different methods in the analysis of convergence, first it performed an analysis of conditional convergence beta is used, then the techniques and apply beta sigma absolute convergence for each of the groups defined terms countries. As results revealed the existence of two groups of countries in terms of energy intensive, which independently have a clear process of convergence in energy fiscal pressure.