Towards a green tax reform model

This paper is concerned with the role of environmental taxes in contemporary tax reform processes. It uses the theories of taxation, tax reform and environmental policy to explore the relationship between real-world environmental taxation and applied tax reforms, establishing an almost perfect integration of environmental taxes in contemporary tax reforms. This defines a ‘green’ variant of the universal hybrid-extensive reform model, clearly related to the ideas on double dividends from environmental taxes, which indicates the likely importance of environmental taxation in future fiscal and environmental policies. Copyright © 2000 John Wiley & Sons, Ltd.