scholarly journals CAN A GREEN TAX REFORM ENTAIL EMPLOYMENT DOUBLE DIVIDEND IN EUROPEAN AND NON-EUROPEAN COUNTRIES? A SURVEY OF THE EMPIRICAL EVIDENCE

2019 ◽  
Vol 9 (3) ◽  
pp. 218-228 ◽  
Author(s):  
Maruf Rahman Maxim ◽  
Kerstin Zander
Keyword(s):  
Empirical Evidence ◽  
Tax Reform ◽  
Double Dividend ◽  
European Countries ◽  
Green Tax Reform

Green Tax Reform and Employment Double Dividend in Australia Should Australia Follow Europe’s Footsteps? A CGE Analysis

2020 ◽  
Vol 14 (4) ◽  
pp. 454-472
Author(s):  
Maruf Rahman Maxim ◽  
Kerstin Zander
Keyword(s):  
Carbon Emissions ◽  
Tax Reform ◽  
Value Added ◽  
Double Dividend ◽  
Low Carbon ◽  
Payroll Tax ◽  
Green Tax Reform ◽  
Revenue Recycling ◽  
Tax Reduction ◽  
Energy Tax

Australia has one of the highest per capita carbon emissions, and its energy sector contributes significantly to the country’s carbon emissions. Renewable energy and climate change call for a shift from fossil fuels to low-carbon technologies for energy production. Policies aiming to reduce carbon emissions are perceived by many people as leading to higher living costs, but changes in energy policies can also lead to economic gains in the presence of revenue recycling. This article applies a computable general equilibrium approach to study the effect of energy tax in the Australian economy. Four different scenarios of green tax reform (GTR) are simulated to test the employment double dividend (EDD) potential. All four scenarios simulate changes in energy tax and one of four tax revenue recycling policies including (a) value added tax reduction, (b) payroll tax reduction, (c) goods and services tax (GST) reduction and (d) a mixture of all three recycling policies. The results show strong EDD potential of GST and payroll tax reduction when used along with energy tax in a revenue-neutral GTR approach. The study also presents a comparison of an optimal EDD inducive policy design between the European and Australian GTR approaches. JEL classifications: H23, C68, H21, Q48

scholarly journals Uncertainty and the double dividend hypothesis

2009 ◽  
Vol 14 (5) ◽  
pp. 565-585 ◽  
Author(s):  
EFTICHIOS S. SARTZETAKIS ◽  
PANAGIOTIS D. TSIGARIS
Keyword(s):  
Social Insurance ◽  
Tax Reform ◽  
Developed Countries ◽  
Double Dividend ◽  
Critical Parameters ◽  
Tax Rates ◽  
Income Risk ◽  
Green Tax Reform ◽  
Labour Income ◽  
Lump Sum

ABSTRACTThis paper examines the double dividend hypothesis in the presence of labour income uncertainty. Empirical evidence shows that uncertainty over labour income is particularly significant in developing, while not negligible in developed countries. Under uncertainty, and assuming incomplete capital markets, the tax system plays a role in providing social insurance, and a green tax reform influences its effectiveness. We show that the increase in environmental tax reduces consumption risk, while the balanced budget decrease in labour income tax increases income risk. We find that the total welfare effect of a green tax reform differs substantially from the case of certainty. The critical parameters determining the existence of a second dividend are the lump-sum transfers, the relative substitutability of the two goods for leisure, and the initial tax rates relative to their optimal that determine also the response of labour supply to a change in the tax mix.

A Note on Weak Double Dividends

2004 ◽  
Vol 4 (1) ◽  
Author(s):  
Gilbert E. Metcalf ◽  
Mustafa H. Babiker ◽  
John Reilly
Keyword(s):  
Tax Reform ◽  
Double Dividend ◽  
Environmental Taxes ◽  
Environmental Tax ◽  
Tax Rates ◽  
Green Tax Reform ◽  
Tax Revenues ◽  
Lump Sum

Abstract A weak double-dividend is the proposition that the welfare improvement from a green tax reform, where the revenue from an environmental tax is used to reduce other tax rates, must be greater than the welfare improvement from a reform where the environmental taxes are returned in a lump sum fashion. We show in this note that a weak double-dividend need not hold in a world with multiple distortions. In an economy with multiple distortions one must choose carefully which tax rates to reduce, or one can do worse than a lump sum redistribution of the environmental tax revenues.

THE IMPACT OF ENVIRONMENTAL TAX REFORM ON GREENHOUSE GAS EMISSIONS: EMPIRICAL EVIDENCE FROM EUROPEAN COUNTRIES

2017 ◽  
Vol 16 (12) ◽  
pp. 2843-2849 ◽  
Author(s):  
Mihaela Onofrei ◽  
Georgeta Vintila ◽  
Elena Doina Dascalu ◽  
Angela Roman ◽  
Bogdan-Narcis Firtescu
Keyword(s):  
Greenhouse Gas Emissions ◽  
Greenhouse Gas ◽  
Empirical Evidence ◽  
Tax Reform ◽  
European Countries ◽  
Environmental Tax ◽  
Environmental Tax Reform ◽  
Gas Emissions ◽  
The Impact

INTERGENERATIONAL OCCUPATIONAL MOBILITY IN 19TH-CENTURY SPAIN (VALENCIA), 1841-1870

2020 ◽  
pp. 1-46
Author(s):  
Carlos Santiago-Caballero
Keyword(s):  
Income Distribution ◽  
Empirical Evidence ◽  
19Th Century ◽  
Economic History ◽  
Occupational Mobility ◽  
International Markets ◽  
International Perspective ◽  
European Countries ◽  
Downward Mobility ◽  
Agrarian Capitalism

ABSTRACT This paper sheds light on a crucial period of Spanish economic history, analysing changes in intergenerational occupational mobility. We use newly collected empirical evidence from Valencia, a region that followed a path of growth based on agrarian capitalism focused on international markets. We show that occupational mobility improved between 1841 and 1850, but that this situation reversed during the following decades. The opportunities offered to individuals from poorer families quickly disappeared. Put in international perspective, occupational mobility in Valencia was far lower than in other European countries, where both downward and especially upward mobility were considerably higher. By 1870, Valencia had become a polarised society, where the lowest part of the income distribution suffered increasing pauperisation and downward mobility.

Green tax reform in Denmark

1994 ◽  
Vol 3 (1) ◽  
pp. 139-145 ◽  
Author(s):  
Mikael Skou Andersen
Keyword(s):  
Tax Reform ◽  
Green Tax Reform

Insider or Outsider? Grand Corruption and Electoral Accountability

2017 ◽  
Vol 51 (4) ◽  
pp. 415-446 ◽  
Author(s):  
Monika Bauhr ◽  
Nicholas Charron
Keyword(s):  
Empirical Evidence ◽  
Political Corruption ◽  
Regional Level ◽  
European Countries ◽  
Democratic Accountability ◽  
Electoral Accountability ◽  
Level Data

While democratic accountability is widely expected to reduce corruption, citizens to a surprisingly large extent opt to forgo their right to protest and voice complaints, and refrain from using their electoral right to punish corrupt politicians. This article examines how grand corruption and elite collusion influence electoral accountability, in particular citizens’ willingness to punish corrupt incumbents. Using new regional-level data across 21 European countries, we provide clear empirical evidence that the level of societal grand corruption in which a voter finds herself systematically affects how she responds to a political corruption scandal. Grand corruption increases loyalty to corrupt politicians, demobilizes the citizenry, and crafts a deep divide between insiders, or potential beneficiaries of the system, and outsiders, left on the sidelines of the distribution of benefits. This explains why outsiders fail to channel their discontent into effective electoral punishment, and thereby how corruption undermines democratic accountability.

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