In the past few decades many papers have analysed in some depth different environmental tax reforms and the double dividend hypothesis, i.e. the possibility of improving not only the environment but also the economy through ...

This policy briefing reports the results obtained in two recent papers (Markandya et al 2012 and Gonzalez-Eguino et al 2012) where the role of Enviromental Fiscal Reform (EFR) is revisited for the case of Spain. We analyse ...

The theoretical literature relevant to the relationship between environmental taxation and employment creation is centred on the suggestion by Pearce (1991) that environmental taxation could lead to a “double dividend†...