This paper reviews recent developments in the study of the so-called "double dividend", i.e. the possibility of improving the environment and, at the same time, reducing the distortions of the tax system through revenue-neutral green taxes. Recent modeling advances are considered at both the...

This paper reviews recent developments in the study of the so-called double dividend, i.e., the possibility of improving the environment and, at the same time, reducing the distortions of the tax system through revenue-neutral green taxes. Recent modeling advances are considered at both the...

The employment 'double dividend hypothesis' suggests that an appropriately designed fiscal reform, in which emission charges are used to subsidize employers' social security contributions, may realize (at least) two relevant policy goals: a better quality of the environment and, at the same...