Recently, environmental tax reforms have received increasing attention. In particular, some economists have argued that substituting environmental taxes for pre-existing distortionary taxes on income may yield a “doubledividend”, i.e. not only a cleaner environment but also a less distortionary way of revenue-raising (see Pearce, 1991; Oates, 1991) . Recent literature on the double-dividend suggests, however, that environmental taxes typically exacerbate, rather than alleviate, pre-existing tax distortions (see Bovenberg and De Mooij, 1994, 1995; Bovenberg and Van der Ploeg, 1994a; Goulder, 1994) .
Weitere Kapitel dieses Buchs durch Wischen aufrufen
- Environmental taxation and the double-dividend: The role of factor substitution and capital mobility
A. Lans Bovenberg
Ruud A. De Mooij
- Springer Netherlands