Should high-tax countries pursue revenue-neutral ecological tax reforms?

European Economic Review

Volumn 47, Issue 1, 2003, Pages 41-60

  Bayindir Upmann, Thorsten ^a   Raith, Matthias G ^a  

^a BIELEFELD UNIVERSITY   (Germany)

Author keywords

Double dividend; Environmental tax reform; Non competitive labor market; Production externalities; Unemployment

Indexed keywords

ENVIRONMENTAL ECONOMICS; ENVIRONMENTAL TAX; LABOR MARKET; TAX REFORM; UNEMPLOYMENT;

EID: 0037305773     PISSN: 00142921     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0014-2921(01)00193-3     Document Type: Article

References (21)

1. Bayindir-Upmann, T., Raith, M.G., 1997. Environmental taxation and the double dividend: A drawback for a revenue-neutral tax reform, University of Bielefeld, IMW Working Paper No. 274.
2. Bovenberg, A.L., de Mooij, R.A., 1994a. Environmental levies and distortionary taxation. American Economic Review 84, 1085-1089.
3. Bovenberg, A.L., de Mooij, R.A., 1994b. Environmental taxes and labor-market distortions. European Journal of Political Economy 10, 655-683.
4. Bovenberg, A.L., van der Ploeg, F., 1994. Environmental policy, public Fnance and the labour-market in a second-best world. Journal of Public Economics 55, 349-390.
5. Bovenberg, A.L., van der Ploeg, F., 1996. Optimal taxation, public goods and environmental policy with unvoluntary unemployment. Journal of Public Economics 62, 59-83.
6. Creedy, J., McDonald, I.M., 1991. Models of trade union behaviour: A synthesis. Economic Record 67, 346-359.
7. Dolmas, J., Huffman, G.W., 1997. The political economy of endogenous taxation and redistribution. Economics Letters 56, 223-227.
8. Feige, E.L., McGee, R.T., 1983. Sweden's laffer curve: Taxation and the unobserved economy. Scandinavian Journal of Economics 85, 499-519.
9. Goulder, L.H., 1995. Environmental taxation and the "double dividend": A reader's guide. International Tax and Public Finance 2, 155-182.
10. Koskela, E., Schöb, R., 1999. Alleviating unemployment: The case for green tax reforms. European Economic Review 43, 1723-1746.
11. Koskela, E., Schöb, R., Sinn, H.-W., 1998. Pollution, factor taxation and unemployment. International Tax and Public Finance 5, 379-396.
12. Ligthart, J.E., van der Ploeg, F., 1999. Environmental policy, tax incidence and the cost of public funds. Environmental and Resource Economics 13, 187-207.
13. Marsiliani, L., RenstrLom, T.I., 1997. Imperfect competition, labour market distortions and the double dividend hypothesis, Dept. of Economics, University of Birmingham, Discussion Paper No. 97-26.
14. McDonald, I.M., Solow, R.M., 1981. Wage bargaining and employment. American Economic Review 71, 896-908.
15. de Mooij, R.A., Bovenberg, A.L., 1998. Environmental taxes, international capital mobility and ineIcient tax systems: tax burden vs. tax shifting. International Tax and Public Finance 5, 7-39.
16. Nielsen, S.B., Pedersen, L.H., Sorensen, P.B., 1995. Environmental policy, pollution, unemployment, and endogenous growth. International Tax and Public Finance 2, 185-205.
17. OECD, 1995. Environmental Taxes in OECD Countries, OECD Publications, Paris, France.
18. OECD, 1997. Economic/Fscal instruments: Taxation (i.e., carbon/energy), GD(97) 188, Working Paper No. 4.
19. Parry, I.W.H., 1998. A second-best analysis of environmental studies. International Tax and Public Finance 5, 153-170.
20. Schneider, K., 1997. Involuntary unemployment and environmental policy: The double dividend hypothesis. Scandinavian Journal of Economics 99, 45-59.
21. Strand, J., 1996. Environmental policy, worker moral hazard, and the double dividend issue. In: Carraro, C., Siniscalco, D. (Eds.), Environmental Fiscal Reform and Unemployment. Kluwer, Amsterdam, pp. 121-135.