Integrating the environmental and fiscal benefits pollution taxes: the double dividend approach
Argitaletxea: Vigo : Universidad de Vigo, 2002
Argitalpen urtea: 2002
Biltzarra: Encuentro de Economía Pública (9. 2002. Vigo)
Mota: Biltzar ekarpena
Laburpena
This paper deals with the welfare effects of pollution taxes beyond the mere environmental sphere. We model a second-best world where the interactions between the environmental and fiscal effects of pollution taxes. The main goal of the paper is to clarify what should be included as profits and costs in the measurement of the first dividend and the second dividend. We also consider the influences of such effects in instrument choice within environmental policy. Finally, we can gauge the dimension of both dividends within a numerical application.