Koskela, Erkki; Schöb, Ronnie; Sinn, Hans-Werner - C.E.P.R. Discussion Papers - 1999
-neutral green tax reform that substitutes energy for wage taxes. A moderate green tax reform will boost employment, improve welfare … process that a green tax reform will bring about by inducing the producers to substitute labour for energy as factors of … rate exceeds the resource tax rate, a revenue-neutral green-tax reform will reduce the domestic firms' unit cost of …