The Death of the Pigovian Tax: Comment
评论了Goodstein关于环境税互动文献的论文，指出其误解，并论证该文献支持环境税的使用，同时澄清了最优环境税和双重红利等问题的含义。
In a recent paper in this journal, “The Death of the Pigovian Tax? Policy Implications from the Double-Dividend Debate,” Eban Goodstein examines the theoretical results and policy implications of the environmental “tax-interaction” literature of the past decade. Although his call for continued assessments of this literature is commendable, Goodstein’s paper includes some misinterpretations and inaccuracies. This comment indicates that, contrary to Goodstein’s claims, the tax-interaction literature is consistent with prior theory and supports the use of environmental taxes. In addition, this comment aims to clarify the implications of tax interactions for optimal environmental taxation, the “double dividend,” and related issues.