Green tax reforms. Understanding the double dividend Hypothesis Autor Ruocco A., Wiegard W. Título de serie Zeitschrift für Umweltpolitik und Umweltrecht | Vol. 20(2); 171 - 198; 27 p. Fecha 1997 Fuente IUCN (ID: ANA-060883) Editor | Lugar de publicación Deutscher Fachverlag GmbH | Frankfurt/M., Germany Idioma Inglés Campo de aplicación Internacional Materia Medio ambiente gen. Palabra clave Subvención/incentivo Resumen This paper deals with the so-called double dividend hypothesis of green tax reforms. First, it graphically illustrates the basic idea in a partial equilibrium context. It develops a simple environmental model for a full employment closed as well as a small open economy with taxes. Using a small scale numerical simulation model it examinesin detail a number of optimal green tax reforms and compute its first and second dividends. The final section offers some tentative policy conclusions