Jan. 1, 2000
Rolf Iten, Silvia Banfi (in: Ruedi Meier, Paul Messerli, Gunter Stephan, Hrsg.: Ökologische Steuerreform für die Schweiz, Verlag Rüegger Zürich 1998) The article gives an overview of the state of the art on the impacts of ecological fiscal reform models on environment, economic growth, and employment. Empirical evidence and qualitative arguments lead to the conclusion that with a suitable tax design it is possible to achieve a double dividend.