Environmental Fiscal Reform and Unemployment in Spain
Escapa García, Marta
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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 Ã¢Â€Âœdouble dividendÃ¢Â€Â . In this paper we review the literature on the employment double dividend for Spain and add to it with some new analysis of our own that fills some important gaps in the literature.