摘要：This book is mainly based on papers presented at a September 1995Stockholm workshop organised by the Swedish Commission on Green Taxesand the Beijer Institute of Ecological Economics. Sweden, Denmark andNorway were among the ￠rst countries to impose green taxes in the 1980sand, by the early 1990s, revenue from green taxes accounted for more than10 per cent of government revenue. All countries introduced signi￠cantreforms to their overall taxation systems in the early 1990s. In the mid-1990scommissions of inquiry on green taxes were established. The commissionswere to report on issues such as the possibility of a `double dividend' (thenotion that green taxes could replace more distorting taxes on labour andcapital, resulting in an improvement in economic e¤ciency), the impact onunemployment, the environmental e.ectiveness of green taxes and the e.ectof green taxes on international competitiveness.
