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	Provedor de dados AgEcon (1) Autor Sartzetakis, Eftichios S. (1) Tsigaris, Panagiotis D. (1) Palavra-chave D62 (1) Double Dividend Hypothesis (1) Environmental Taxation (1) H21 (1) H23 (1) Labor Income Taxation (1) Labor and Human Capital (1) Tax Incidence Analysis (1) Uncertainty (1) Mais... Tipo do documento Working or Discussion Paper (1) Ano 2007 (1) País United States (1) Idioma Inglês (1)		Ordenar por:  Relevância Autor Título Ano Registros recuperados: 1 Primeira ... 1 ... Última Uncertainty and the Double Dividend Hypothesis AgEcon Sartzetakis, Eftichios S.; Tsigaris, Panagiotis D.. This paper examines the double dividend hypothesis in the presence of labour income uncertainty. Empirical evidence shows that uncertainty over labour income is particularly significant in developing, while not negligible in developed countries. Under uncertainty, and assuming incomplete capital markets, the tax system plays a role in providing social insurance and a green tax reform influences its effectiveness. We show that the increase in environmental tax reduces consumption risk while the balanced budget decrease in labour income tax increases income risk. We find that the total welfare effect of a green tax reform differs substantially from the case of certainty. The critical parameters determining the existence of a second dividend are the lump sum... Tipo: Working or Discussion Paper Palavras-chave: Double Dividend Hypothesis; Environmental Taxation; Labor Income Taxation; Uncertainty; Tax Incidence Analysis; Labor and Human Capital; H21; H23; D62. Ano: 2007 URL: http://purl.umn.edu/7445 Registros recuperados: 1 Primeira ... 1 ... Última

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