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Do Environmental Taxes Yield a Double Dividend?
1995In the face of growing concern about serious environmental problems, environmental taxes have attracted increasing attention, as taxes can, at least in principle, internalise the adverse external effects associated with pollution. Furthermore, many economists have argued that pollution levies are an efficient instrument for achieving environmental ...
Bovenberg, A.L., de Mooij, R.A.
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Doubling the dividend in teacher training
Journal of Chemical Education, 1979A post-graduate course in chemical education utilized as a development and training vehicle for a new first year laboratory course.
E. C. Watton, M. H. Freemantle
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On the Double Dividend under Imperfect Competition
Environmental and Resource Economics, 2004We investigate whether, and under which conditions, a revenue-neutral environmental tax reform may yield an employment double dividend, i.e., an improvement of environmental quality and an increase in aggregate employment. Using a model with two market imperfections – a rigid real wage and imperfect competition in one industry – we show that an ...
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Uncertainty and the Double Dividend Hypothesis
2007This paper examines the double dividend hypothesis in the presence of labour income uncertainty. Empirical evidence shows that uncertainty over labour income is particularly significant in developing, while not negligible in developed countries. Under uncertainty, and assuming incomplete capital markets, the tax system plays a role in providing social ...
Sartzetakis, Eftichios S. +3 more
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Reflections on the Double Dividend Debate
Environmental and Resource Economics, 1998We survey the history of carbon taxation, the range of market-based instruments (MBIs) of environmental control, and the state of the double dividend debate, in order to suggest directions for future research into MBIs. Returning MBI revenues as lower distortionary taxes rather than as lump sums raises aggregate welfare, but we favour MBIs which raise ...
John C.V. Pezzey, Andrew Park
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Labor supply and the double-dividend
Ecological Economics, 2002Abstract A series of recent articles have argued that environmental taxes and cap-and-trade permit systems generate large distortions in the labor market. The claim is made that the higher prices for dirty goods induced by these incentive-based systems generate a ‘tax interaction effect’ leading to reductions in labor supply that are generally, on ...
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Double Taxation Avoidance: International and Dividends
SSRN Electronic Journal, 2007This paper is meant to be a chapter in an eventual book on EU taxation: a chapter which provides preliminary notions required for an understanding of the EU Parents-Subsidiary Directive. Before the parent-subsidiary directive can be studied, it is essential to have notions on international double taxation, the double taxation of dividends and all kinds
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Tax Evasion and the Double Dividend
SSRN Electronic Journal, 2010This paper examines the implications of a “tax evasion effect” when revenues from an environmental tax are used to reduce other taxes. Tax evasion is modeled as a costly and unproductive firm activity. When the tax base is shifted in a revenue-neutral manner toward environmental taxes, the corresponding shifts in the costs of evasion are shown to ...
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Environmental tax reform and double dividend evidence
2009The increasing attention to environmental damage and the problem of climate changes have led many studies to concentrate on environmental taxation as an incentive-based instrument of environmental policy. Focusing on the relationship among environmental, labour market policies and institutional sectors, this paper aims to investigate the economic ...
CIASCHINI, Maurizio +3 more
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