Abstract
This paper draws on the literature on the double dividend to explore whether an environmental tax reform yields not only a cleaner environment but also non-environmental benefits. In doing so, it investigates how environmental tax reforms impact welfare, the distribution of income, and employment. Also the political economy of environmental taxation is discussed.
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Bovenberg, A.L. Green Tax Reforms and the Double Dividend: an Updated Reader's Guide. International Tax and Public Finance 6, 421–443 (1999). https://doi.org/10.1023/A:1008715920337
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DOI: https://doi.org/10.1023/A:1008715920337