Environmental tax reforms and the double dividend : a theoretical and empirical analysis for Germany
著者
書誌事項
Environmental tax reforms and the double dividend : a theoretical and empirical analysis for Germany
（Kieler Studien, 304）
Mohr Siebeck, c2000
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注記
Includes bibliographical references (p. [309]-322) and index
内容説明・目次
内容説明
An important topic in environmental economics is how to reduce carbon dioxide emissions in order to reduce the threat of global warming. For this purpose, some countries levy environmental taxes. Often, such taxes can result in a second dividend if revenues are used for other governmental purposes such as the reduction of unemployment or the reduction of taxes.Can Germany realistically earn this "double dividend"? Based on a theoretical model, Scholz performs numerical simulations to find out whether environmental taxes have positive effects on households (differentiated by income groups) and firms (differentiated by technologies). Scholz finds that most effects on employment are not large enough to warrant the term "double dividend" and concludes that it is better to levy environmental taxes only for environmental objectives.
This study will be of interest to scholars and students specializing in environmental economic issues as well as to international organizations and research institutes in economics.
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