This survey reviews the recent literature on the double-dividend hypothesis of environmental taxes and discusses some extensions of the standard model such as the distributional consequences and the importance of the non-separability assumption between consumption goods and environmental quality...

This paper examines the double dividend hypothesis under wage uncertainty. In the presence of two market failures we show that second-best requires a lower than the Pigouvian tax, and a higher than "first-best" labour income tax. Starting from a state in which the environmental tax is below...

In the framework of the revision of the Swiss CO2-Law and in the preparation of the international negotiations that place at the Conference of the Parties to the United Nations Framework Convention on Climate Change, the Swiss Government has proposed a set of instruments and two levels of...

Isolating the role of limited knowledge, psychological frictions and policy characteristics is key when evaluating a public program and designing future policies. This paper explores the role of awareness about the presence of fiscal programs in determining their impact on individual choices....

The paper analyses the benefits of earmarking the environmental tax revenues in a second-best world with asymmetry of information between government and taxpayers.Taxpayers are assumed to have taste differences over consumption of an environmentally harmful activity.The government, which cannot...