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What is Double Dividend

Taking on Climate Change Through Green Taxation
It refers to the notion that environmental taxes can both reduce pollution (the first dividend) and reduce the overall economic costs associated with the tax system by using the revenue generated to displace other more distortionary taxes that slow economic growth at the same time (the second dividend) (European Environment Agency).
Published in Chapter:
Green Tax: A Bibliometric Analysis
Paulo Varela Dias (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal) and Iara Cardoso Santos (Instituto Universitário de Lisboa (ISCTE-IUL), Portugal)
Copyright: © 2023 |Pages: 25
DOI: 10.4018/978-1-6684-8592-7.ch006
Abstract
In this study the authors provide a bibliometric overview regarding available articles in SCOPUS database about green tax and double dividend. The results show that the theme has recently become more popular, with most articles affiliated with European countries. Regarding the sources of publication, the authors identified that the most influential journals are environmental, resources economics, and energy economics, where most of the articles are published. Finally, through keyword analysis the authors concluded that green tax focus areas are often related to double dividends, sustainable development, environmental fiscal reform and market-based instruments, while double dividend focus areas are related to Environmental tax reform, environmental policy, economic growth, employment, optimal taxation, and carbon tax demonstrating that these are the most influential topics on the subject.
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