| 来源类型 | FEEM working papers "Note di lavoro" series
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| 规范类型 | 论文
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| Tax Reform and the Environment in Developing Economies: Is a Double Dividend Possible? |
| Ian Coxhead
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| 发表日期 | 2000
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| 出处 | Climate Change and Sustainable Development
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| 出版年 | 2000
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| 语种 | 英语
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| 摘要 | We reconsider some analytical arguments on the double dividend, focusing on the small open developing economy case. Compared with the large, mature industrial economies usually considered, such economies differ in several respects, including the structure of tax revenues, commodity pricing and sectoral factor intensities. While a double dividend from environmentally-motivated taxes is not assured, the range of conditions for its existence seems broader than usually implied. Empirically, the scope for achieving both environmental improvements and diminished excess burden in developing economies may be greater as a side-effect of the reform of existing taxes than from imposition of explicit environmental taxes. |
| 特色分类 | Q28,O13,F18
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| 关键词 | Double dividend,tariff,trade policy,developing economies,Thailand
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| URL | https://www.feem.it/en/publications/feem-working-papers-note-di-lavoro-series/tax-reform-and-the-environment-in-developing-economies-is-a-double-dividend-possible/
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| 来源智库 | Fondazione Eni Enrico Mattei (Italy)
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| 资源类型 | 智库出版物
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| 条目标识符 | http://119.78.100.153/handle/2XGU8XDN/116581
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推荐引用方式
GB/T 7714 |
Ian Coxhead. Tax Reform and the Environment in Developing Economies: Is a Double Dividend Possible?. 2000.
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文件名：
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NDL2000-088.pdf
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格式：
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Adobe PDF
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