A Note on Green Taxes and Double Dividends

Lars Hakonsen

International Tax and Public Finance, 2001, vol. 8, issue 1, 75-80

Abstract: Two highly influential articlesin the literature on green taxes and double dividends are Bovenbergand de Mooij (1994) and Goulder (1995). Goulder's primary concernis whether or not green tax reforms may increase welfare definedexclusive of environmental quality, while Bovenberg and de Mooijprimarily focus on the employment effects of such reforms. Unfortunately,Goulder misinterprets Bovenberg and de Mooij's results in takingthe sign of the uncompensated wage elasticity of labour supplyas being the decisive factor for whether or not welfare exclusiveof environmental quality rises under a green tax reform. Thiserror is pointed out and corrected in this note. Copyright Kluwer Academic Publishers 2001

Keywords: negative externalities; double dividend; green tax reform (search for similar items in EconPapers)
Date: 2001
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DOI: 10.1023/A:1008793500470

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