Environmental Taxation and the Double Dividend explores the welfare
effects of environmental taxes in a second-best framework. It
starts from a benchmark model which reveals that environmental
taxes typically exacerbate pre-existing tax distortions, even if
the revenues are used to cut other distortionary taxes. Subsequent
chapters extend the benchmark model by introducing capital, terms
of trade effects, transfers, involuntary unemployment, or
environmental feedbacks. Thus, the book reveals several channels
through which a double-dividend can be obtained. However, it also
shows the trade-offs they induce. Simulations with the models
illustrate the importance of these trade-offs for European
economies.
This book is a useful tool for graduates, post graduates,
researchers and staff of universities with fiscal and environmental
departments. International organizations such as the IMF, OECD and
the World Bank, and policy makers within governments: Ministries of
Finance/Economics/Environment. Research Institutes, both private
and public will also benefit from this piece of work.
General
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