Environmental taxation and the double dividend¶
Goulder, L. H. (1995). Environmental taxation and the double dividend: a reader's guide. International Tax and Public Finance, 2(2), 157-183.
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Primes¶
- Externality
- Further, the empirical existence of a "strong" double dividend (pollution reduction and net efficiency gain) remains contested (Goulder 1995 found limited evidence for the strong dividend; later work has found stronger evidence when pre-existing distortions are large or dynamic effects are incorporated)
This sourceSurvey of the double-dividend literature finding limited empirical support for a strong double dividend in most settings. SUPPORTS the 'Goulder 1995 found limited evidence for the strong dividend' claim in T5 (151). [Page range corrected from 155–183 to 157–183.]
- Further, the empirical existence of a "strong" double dividend (pollution reduction and net efficiency gain) remains contested (Goulder 1995 found limited evidence for the strong dividend; later work has found stronger evidence when pre-existing distortions are large or dynamic effects are incorporated)
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