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Evaluating Tax Reforms in the Presence of Externalities

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  • Schob, Ronnie

Abstract

According to the double-dividend hypothesis, revenue-neutral green tax reforms are expected both to improve the quality of the environment and to reduce the existing tax distortions. This paper develops welfare measures which are used to estimate these dividends separately. It is shown that the existing tax system and the choice of the tax rate cuts which accompany an increase in green taxes have considerable impact on the magnitude of the environmental dividend. Even a negative impact cannot be ruled out. Furthermore, the welfare measures allow the authors to analyze the trade-off between the two dividends and to identify welfare-improving tax reforms. Copyright 1996 by Royal Economic Society.

Suggested Citation

  • Schob, Ronnie, 1996. "Evaluating Tax Reforms in the Presence of Externalities," Oxford Economic Papers, Oxford University Press, vol. 48(4), pages 537-555, October.
  • Handle: RePEc:oup:oxecpp:v:48:y:1996:i:4:p:537-55
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    Cited by:

    1. Alessandro Santoro, 2007. "Marginal Commodity Tax Reforms: A Survey," Journal of Economic Surveys, Wiley Blackwell, vol. 21(4), pages 827-848, September.
    2. Erkki Koskela & Ronnie Schöb, 1996. "Alleviating Unemployment: The Case for Green Tax Reforms," CESifo Working Paper Series 106, CESifo Group Munich.
    3. Ruud de Mooij & A. Bovenberg, 1998. "Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 5(1), pages 7-39, February.
    4. Giménez, Eduardo L. & Rodríguez, Miguel, 2010. "Reevaluating the first and the second dividends of environmental tax reforms," Energy Policy, Elsevier, vol. 38(11), pages 6654-6661, November.
    5. Robert Allen & Ekaterina Khaustova, 2017. "Russian Real Wages Before and After 1917: in Global Perspective," Economics Series Working Papers 158, University of Oxford, Department of Economics.
    6. Mayeres, Inge & Proost, Stef, 2001. "Marginal tax reform, externalities and income distribution," Journal of Public Economics, Elsevier, vol. 79(2), pages 343-363, February.
    7. John Pezzey & Andrew Park, 1998. "Reflections on the Double Dividend Debate," Environmental & Resource Economics, Springer;European Association of Environmental and Resource Economists, vol. 11(3), pages 539-555, April.
    8. : Eduardo L. Giménez (a) & Miguel Rodríguez, "undated". "Pigou’S Dividend Versus Ramsey’S Dividend In The Double Dividend Literature," Working Papers 2-06 Classification-JEL :, Instituto de Estudios Fiscales.
    9. B. Defloor, 2010. "Marginal Cost of Indirect Taxation in the presence of a Demerit Externality with an Application to Carbon Dioxide Emissions in Belgium," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 10/656, Ghent University, Faculty of Economics and Business Administration.
    10. Koskela, Erkki & Schob, Ronnie, 1999. "Alleviating unemployment:: The case for green tax reforms," European Economic Review, Elsevier, vol. 43(9), pages 1723-1746, October.
    11. Bosello, Francesco & Carraro, Carlo & Galeotti, Marzio, 2001. "The double dividend issue: modeling strategies and empirical findings," Environment and Development Economics, Cambridge University Press, vol. 6(01), pages 9-45, February.
    12. Willis, K. G. & Garrod, G. D., 1999. "Externalities from extraction of aggregates: Regulation by tax or land-use controls," Resources Policy, Elsevier, vol. 25(2), pages 77-86, June.

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