Electronic Resource
Oxford, UK and Boston, USA
:
Blackwell Publishers Ltd
Review of international economics
5 (1997), S. 0
ISSN:
1467-9396
Source:
Blackwell Publishing Journal Backfiles 1879-2005
Topics:
Economics
Notes:
This paper analyses the effects of an environmental fiscal reform where the environmental tax revenue is used to reduce the tax burden on labor in order to increase employment. The study tries to assess the benefits generated by this type of reform in an integrated Europe where different degrees of tax harmonization can be achieved. The differential impact of cooperative fiscal reforms versus noncooperative ones is quantified through the use of a newly developed general equilibrium model. The results suggest that only a high degree of harmonization, in which both revenue and expenditure policies are coordinated, can provide significant environmental and employment benefits.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1111/1467-9396.5.4s.7
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