Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/76408 
Authors: 
Year of Publication: 
2003
Series/Report no.: 
CESifo Working Paper No. 946
Publisher: 
Center for Economic Studies and ifo Institute (CESifo), Munich
Abstract: 
This survey reviews the recent literature on the double-dividend hypothesis of environmental taxes and discusses some recent extensions of the standard model such as the distributional consequences and the importance of the non-separability assumption between consumption goods and environmental quality for the optimal design of environmental policies. Furthermore, the paper analyses alternative concepts of a double dividend by looking at the employment dividend in countries that suffer from involuntary unemployment, and rent-extracting dividends that resource-consuming countries can reap at the cost of resource-owning countries.
Document Type: 
Working Paper
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