Environmental tax reform and the double dividend: An econometric demand analysis

Christian M. Scholz

No 821, Kiel Working Papers from Kiel Institute for the World Economy (IfW Kiel)

Abstract: This paper examines the empirical relevance of the double dividend of revenue neutral marginal environmental tax reforms. For this purpose we use an extended version of the Ahmad-Stern model of indirect taxation. This version includes environmental externalities. We estimate the key parameters of the model with different dynamic specifications of the Almost Ideal Demand System. We find no evidence that a revenue neutral environmental tax reform that increases the energy or gasoline tax yields a double dividend.

JEL-codes: D12 H21 H23 H31 Q41 (search for similar items in EconPapers)
Date: 1997
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:zbw:ifwkwp:821

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