Template-Type: ReDIF-Paper 1.0 Series: Tinbergen Institute Discussion Papers Creation-Date: 2002-10-07 Number: 02-095/3 Author-Name: Roberto Patuelli Author-Email: patuelli@tin.it Author-Workplace-Name: Ravenna, Italy Author-Name: Eric Pels Author-Email: apels@feweb.vu.nl Author-Workplace-Name: Vrije Universiteit Amsterdam Author-Name: Peter Nijkamp Author-Email: pnijkamp@feweb.vu.nl Author-Workplace-Name: Vrije Universiteit Amsterdam Title: Environmental Tax Reform and Double Dividend Abstract: In this paper we offer a meta-analysis approach to (simulation) studies on environmental tax reform (ETR). The underlying studies look both at environmental effects (e.g. reduction in CO2 emission) and economic effects (e.g. change in gross domestic product) following such a tax reform. The statistical results suggest that the tax type, the recycling-policy and the economic model used in the simulations are all of influence on the chance a double dividend can be obtained. The results are however not entirely conclusive regarding the question which combination of policies and models will lead to a higher double dividend. Our meta-analytic experiment also shows that the specific definition of the double dividend (partly) determines the outcome. These findings should be taken into consideration applying an ETR, to prevent a situation where ETR is rejected or accepted solely due to characteristics of the underlying simulation study rather than the intrinsic ETR itself. This discussion paper resulted in an article in (2005). Volume 55, pages 564-583. Classification-JEL: H20; Q48. Keywords: environmental tax reform; double dividend; meta analysis. File-Url: https://papers.tinbergen.nl/02095.pdf File-Format: application/pdf File-Size: 309759 bytes Handle: RePEc:tin:wpaper:20020095