Recent studies find that environmental tax swaps typically exacerbate the costs of the tax system and therefore do not produce a "double dividend". We extend previous models by incorporating tax-favored consumption goods (e.g. housing, medical care). The efficiency gains from recycling...

In this paper, we offer a meta-analytical synthesis of recent (simulation) studies on environmental tax reform (ETR). The studies considered here look at both environmental effects (e.g., reduction in CO2 emission) and economic effects (e.g. employment gains) consequent upon such a tax reform....

Previous literature on the effectiveness of pollution charges in achieving energy conservation has yielded inconsistent conclusions. By employing a quasi-natural experiment based on China's Environmental Protection Tax Reform (EPT), we analyze this question. In 2018, China implements...