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Implementing a double dividend: recycling ecotaxes towards lower labour taxes

✍ Scribed by Antonio Manresa; Ferran Sancho


Book ID
103829293
Publisher
Elsevier Science
Year
2005
Tongue
English
Weight
230 KB
Volume
33
Category
Article
ISSN
0301-4215

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✦ Synopsis


In this paper, we follow the tradition of applied general equilibrium modelling of the Walrasian static variety to study the empirical viability of a double dividend (green, welfare, and employment) in the Spanish economy. We consider a counterfactual scenario in which an ecotax is levied on the intermediate and final use of energy goods. Under a revenue neutral assumption, we evaluate the real income and employment impact of lowering payroll taxes. To appraise to what extent the model structure and behavioural assumptions may influence the results, we perform simulations under a range of alternative model and policy scenarios. We conclude that a double dividend-better environmental quality, as measured by reduced CO 2 emissions, and improved levels of employment-may be an achievable goal of economic policy.