Environmental taxation: Employment, revenues and resource taxes: genuine link or spurious coalition?
by Matthias Mors
International Journal of Environment and Pollution (IJEP), Vol. 5, No. 2/3, 1995

Abstract: There is, at present, a highly controversial public debate on whether European countries could and should shift part of their tax burden away from labour and on to natural resources. This paper discusses to what extent there is a link between taxation, natural resource use and employment. It goes on to analyse the circumstances under which there could be a 'double dividend', in terms of increased employment and reduced energy-related emissions, from shifting the tax burden. After giving some rough orders of magnitudes of possible employment gains, the paper concludes by briefly summarising the present state of the political debate on this issue in Europe.

Online publication date: Thu, 17-Sep-2009

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