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Luis Alberto Andrés, José Luis Guasch and Sebastián López Azumendi

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Alberto Gago, Xavier Labandeira and Xiral López-Otero

Road transport has traditionally been subject to a number of taxes, the purposes being to collect revenue, cover infrastructure costs and correct externalities. However, in recent years several factors have been undermining the operation and effectiveness of such taxes: pervasive local pollution and congestion problems that are only indirectly related to vehicle type and fuel consumption; the trend towards a more energy-efficient fleet, reducing the revenue capabilities of the system; and increased changes in mobility options. In this chapter we suggest a new approach towards transport taxation that is based on both the characteristics of the vehicle and its actual use. Taxing the real use of a vehicle is now technologically feasible and can more effectively tackle the externalities associated with road transport, while maintaining revenue-raising capabilities. Given the difficulties associated with an immediate transition, the chapter also considers several alternatives for moving from the current tax situation.

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Andrés Barge-Gil, Elena Huergo, Alberto López and Lourdes Moreno

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Elena López-Gunn, Mario Ballesteros, Lucia De Stefano, Alberto Garrido, Nuria Hernández-Mora and Bárbara A. Willaarts

This chapter adopts the concept of water security as securing water for people and their livelihoods while safeguarding ecosystem services in Spain, which has a long history of engaging with water security. The chapter analyses water security from a Spanish perspective by focusing on the evolution of the concept, which has adapted over time to mirror socio-economic changes. The chapter looks at the different dimensions of water security relevant to the Spanish case: the potential impact of climate change; environmental water security through a review of the water body status determination under the EU Water Framework Directive; productive water security looking at the main issues in relation to agriculture as the dominant water consumptive sector; and finally water in human and political security, discussing allocation, transboundary aspects and regional conflicts over water.