The Death of the Pigovian Tax? Policy Implications from the Double-Dividend Debate
质疑了环境经济学中一个新兴共识：由于劳动市场扭曲，最优环境税应低于边际环境损害。作者指出这一转变在文献中几乎未经辩论，并探讨其政策含义。
<i>Recently, economists appear to have abandoned a central precept of environmental policy: optimal environmental taxes are equal to marginal environmental damage (MED). As a consequence of labor market distortions, optimal environmental taxes are now generally argued to typically lie below MED, and given realistic policy constraints on optimal tax reform, sometimes well below MED. This new consensus is reflected in over a dozen papers published without rebuttal in prestigious economics journals, in important survey articles, and in policy-oriented manuscripts. How was it possible that such a radical transformation of economic thinking occurred with essentially no debate in the literature?</i>