Reevaluating the first and the second dividends of environmental tax reforms

Eduardo L. Gimenez; Miguel Rodriguez

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Reevaluating the first and the second dividends of environmental tax reforms

机译：重新评估环境税改革的第一股和第二股红利

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There is increasing global interest in market-based climate change policies following the last elections in the United States. In this context an Exxon Mobil chief executive came out in favour of a carbon tax. This paper is concerned with the welfare analysis of Environmental Tax Reforms (ETR), and takes up the claims for the need of an unambiguous and operative definition of the double dividend both for empirical purposes and political advisement. In this paper, we contest the usual definition of the second dividend and its assimilation to an "efficiency dividend". We propose alternative definitions by suggesting a different splitting of the total welfare variation between the first and the second dividend in order to isolate the efficiency effects of the ETR. The new definitions become clearly understandable and easy for economic and policy interpretation. Concepts like "weak" and "strong" double dividend turn out to be unnecessary. Finally, we analyze ETR for the US economy to illustrate the advantages of the proposed definitions for policy implementation.

机译：美国上届大选后，全球对基于市场的气候变化政策的兴趣与日俱增。在这种情况下，埃克森美孚（Exxon Mobil）首席执行官出来支持碳税。本文涉及环境税制改革（ETR）的福利分析，并提出了为实证目的和政治建议对双股利的明确且可操作的定义的要求。在本文中，我们对第二次股息及其与“效率股息”的同化的通常定义提出质疑。通过提出第一和第二次股息之间的总福利差异的不同划分，我们提出了替代定义，以便隔离ETR的效率效应。新定义变得清晰易懂，便于经济和政策解释。事实证明，诸如“弱”和“强”双重股息之类的概念是不必要的。最后，我们分析了美国经济的ETR，以说明建议的定义在政策实施方面的优势。

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来源
《Energy Policy》 |2010年第11期|p.6654-6661|共8页
作者
Eduardo L. Gimenez; Miguel Rodriguez;
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作者单位

Departamento de Fundamentos da Analise Econdmica e Historia e Institutions Economicas and rede, Universidade de Vigo, Spain;

Departamento de Economia Aplicada and rede, Universidade de Vigo, Spain;

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收录信息美国《科学引文索引》(SCI);美国《工程索引》(EI);
原文格式 PDF
正文语种 eng
中图分类
关键词
double dividend; ETRs; climate change policy;

机译：双倍红利;ETR;气候变化政策;

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Reevaluating the first and the second dividends of environmental tax reforms

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