TAX REFORM AND THE ENVIRONMENT IN DEVELOPING ECONOMIES: IS A DOUBLE DIVIDEND POSSIBLE?

Ian Coxhead

No 12634, Staff Papers from University of Wisconsin-Madison, Department of Agricultural and Applied Economics

Abstract: We reconsider some analytical arguments on the double dividend, focusing on the small open developing economy case. Compared with the large, mature industrial economies usually considered, such economies differ in several respects, including the structure of tax revenues, commodity pricing and sectoral factor intensities. While a double dividend from environmentally-motivated taxes is not assured, the range of conditions for its existence seems broader than usually implied. Empirically, the scope for achieving both environmental improvements and diminished excess burden in developing economies may be greater as a side-effect of the reform of existing taxes than from imposition of explicit environmental taxes.

Keywords: Environmental; Economics; and; Policy (search for similar items in EconPapers)
Pages: 25
Date: 2000
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Citations: View citations in EconPapers (5)

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Related works:
Working Paper: Tax Reform and the Environment in Developing Economies: Is a Double Dividend Possible (2000)
Working Paper: Tax Reform and the Environment in Developing Economies: Is a Double Dividend Possible (2000)
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Persistent link: https://EconPapers.repec.org/RePEc:ags:wisagr:12634

DOI: 10.22004/ag.econ.12634

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