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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.
Sebastian Killinger, Inhouse Consultant, DZ Bank AG, Frankfurt, Germany
Contents: 1. Introduction 2. The DIW Report: An Empirical Example 3. National Environmental Policies and International Integration 4. The Double Dividend of Ecological Tax Reforms 5. Indirect Internationalization and International Capital Mobility 6. Concluding Remarks Bibliography Index
'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.'
