Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/46763
Authors: 
Scholz, Christian M.
Year of Publication: 
1997
Series/Report no.: 
Kiel Working Paper 821
Abstract: 
This paper examines the empirical relevance of the double dividend of revenue neutral marginal environmental tax reforms. For this purpose we use an extended version of the Ahmad-Stern model of indirect taxation. This version includes environmental externalities. We estimate the key parameters of the model with different dynamic specifications of the Almost Ideal Demand System. We find no evidence that a revenue neutral environmental tax reform that increases the energy or gasoline tax yields a double dividend.
JEL: 
D12
H21
H23
H31
Q41
Document Type: 
Working Paper

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