Tax Reform and the Environment in Developing Economies: Is a Double Dividend Possible?
Data
01.01.2000
01.01.2000
Autori
Ian Coxhead
Codice JEL
Q28,O13,F18
Q28,O13,F18
Parole chiave:
Double dividend,tariff,trade policy,developing economies,Thailand
Double dividend,tariff,trade policy,developing economies,Thailand
Publisher
Climate Change and Sustainable Development
Climate Change and Sustainable Development
Editor
Carlo Carraro
Carlo Carraro
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.