In this paper, we offer a meta-analytical synthesis of recent (simulation) studies on environmental tax reform (ETR). The studies considered here look at both environmental effects (e.g., reduction in CO2 emission) and economic effects (e.g. employment gains) consequent upon such a tax reform....

The basic focus of this paper is to look at ecological tax reform from a public good perspective rather than from a Pigouvian externality cum tax reform perspective. Our point of departure is the insight, aptly expressed by Heller and Starrett (1976, p. l 0), e. g., that "one can think of...

Recent studies find that environmental tax swaps typically exacerbate the costs of the tax system and therefore do not produce a double dividend. This paper extends previous models by incorporating tax-favored consumption goods. In this setting, the efficiency gains from recycling environmental...