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International Environmental Externalities and the Double Dividend
New Horizons in Environmental Economics Series
The twin benefits of improving environmental quality and reducing tax distortions through the recycling of environmental tax proceeds prove an attractive policy objective. This book analyses the use of the double dividend concepts for evaluating ecological tax reforms. The author aims to analyse unilateral environmental policy measures thoroughly and to assess under which conditions a double dividend can be achieved. The analysis is undertaken in the context of international capital mobility and cross-border externalities. He also includes a discussion of an empirically relevant example for an ecological tax reform scenario in Germany - the DIW proposal. International Environmental Externalities and the Double Dividend will be of great interest to all researchers and those working in NGOs in the areas of environmental economics, ecological tax reform issues as well as trade and the environment.
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What Reviewers Are Saying
'Killinger provides a wonderful analysis of the welfare effects of unilateral ecological tax reforms, which should deepen and inform research in this area ... researchers and students of environmental economic issues should find this book very useful in clarifying and extending the discussion regarding ecological tax reform.' -- Randall J. Hannum, Natural Resources Forum 'In looking at the effects of ecological tax reform on allocation, this book addresses a very important issue. The results are interesting and have significant policy implications.' -- Glenn Feltham, Canadian Tax Journal 'The book contains an excellent analysis of how environment taxation affects large countries that are highly integrated in world capital markets.' -- Lans Bovenberg, CPB Netherlands Bureau for Economic Policy Analysis, The Netherlands