Análisis del Impuesto Ambiental a la Contaminación Vehicular y su incidencia en la emisión de gases contaminantes, a partir de la Revisión Técnica Vehicular, en la ciudad de Quito, estudio para el periodo 2008-2015

Abstract

The present work has as objective to determine the influence of the Environmental Tax to Vehicular Contamination in the emission of polluting gases of the automotive park in the city of Quito, based on the process of the Vehicle Technical Review carried out by the Metropolitan Transit Agency for the period 2008-2015. Considering those vehicles with a cylinder capacity greater than 1,500 cc, the difference in differences method was applied, taking as a control group to public service vehicles, which are exempt from payment of the tax, while the treatment group are private service vehicles, on which the tax is payable. It has been determined that the tax has lowered the average levels of carbon monoxide for vehicles belonging to the treatment group; while, in the case of emissions by carbon dioxide, the control group has emitted gases to a lesser extent than the treatment group, and in the case of opacity, the decrease has been greater for the control group than the treatment group. In addition, positive tax results have been found in the emissions of vehicles whose age is less than 10 years.