Chiroleu-Assouline, Mireille; Fodha, Mouez - In: Revue de l'OFCE n° 116 (2011) 1, pp. 409-431
The double dividend literature studies the simultaneous pursuit of two objectives: improved quality of the environment through the implementation of an environmental tax (first dividend) and increased social welfare by reducing overall tax distortions (second dividend). This paper investigates...