Zusammenfassung Der Artikel setzt sich mit der medieninduzierten Tourismusentwicklung des andalusischen Dorfes Júzcar auseinander. Júzcar gilt seit 2011 als das erste Schlumpfdorf der Welt: Aus Anlass der Premiere des Kinofilms „Die Schlümpfe“ waren alle Hausfassaden blau gefärbt worden,...

This paper analyzes the double dividend issues within the framework of overlapping generations models. We characterize the necessary conditions for obtaining a double dividend, i.e. an improvement of environmental and non-environmental welfare when the revenue from the pollution tax is recycled...

Most studies on the green tax reform issue point out that environmental taxes exacerbate pre-existing tax distortions, thereby increasing the welfare costs associated with the overall tax code. As a result, the optimal environmental tax should lie below the Pigovian level (or marginal social...

This paper analyzes the double dividend and distributional issues within an overlapping generations models framework with involuntary unemployment. We characterize the necessary conditions for the obtention of a double dividend when the revenue of the environmental tax is recycled by a variation...

This paper compares the optimal environmental tax with two alternative definitions of marginal environmental damages. One definition reflects the social marginal rate of substitution between income and the environment; the other reflects the sum of households' marginal willingness to pay. The...

The double dividend literature studies the simultaneous pursuit of two objectives: improved quality of the environment through the implementation of an environmental tax (first dividend) and increased social welfare by reducing overall tax distortions (second dividend). This paper investigates...

Most studies on the green tax reform issue point out that environmental taxes exacerbate pre-existing tax distortions, thereby increasing the welfare costs associated with the overall tax code. As a result, the optimal environmental tax should lie below the Pigovian level (or marginal social...

In this paper we try to argue why the environmental tax reform should be welcome, especially in our times of economic and financial instability. Therefore, we first state some principles of welfare economics concerning the environment and also remind the debate and outcomes on the double...