Environmental taxation and the double dividend: A reader's guide

Economists have long favored the use of taxes as instruments of environmental protection. Many economic analysts assert that in situations involving serious externalities taxes are the most effective mechanism for “getting the prices right” -- that is, for helping prices closely approximate marginal social costs. The notion that taxes can improve welfare outcomes by internalizing externalities traces back at least as far as Pigou (1938) and is a central tenet of environmental economics.

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