We present a synthesis of simulation studies concerning green tax reform (GTR) in European and non-European countries. The GTR performance is analysed in a triple dividend (TD) context including the reduction of carbon dioxide (CO2) emissions (first dividend), increased GDP (second dividend), and higher employment (third dividend). Our findings are fourfold: (1) there is high TD potential, with stronger evidence for second and third dividends in European countries; (2) a reduction in labour tax is the most potent GTR policy measure to entail TD; (3) TD evidence is stronger when mixed tax and tax recycle policies are employed; (4) taxes based on CO2 emissions exhibit the highest TD potential.

中文翻译：

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欧洲和非欧洲国家的环境财政改革和三重分红的可能性：基于元回归分析的证据

我们提供了有关欧洲和非欧洲国家绿色税制改革（GTR）的模拟研究的综合报告。在三重分红（TD）的背景下分析了GTR的绩效，包括减少二氧化碳（CO2）排放（第一分红），增加的GDP（第二分红）和更高的就业率（第三分红）。我们的发现有四个方面：（1）TD潜力很大，在欧洲国家有第二和第三次分红的有力证据；（2）减少劳动税是最有力的GTD政策措施，需要TD；（3）当采用混合税收和税收循环政策时，TD证据更强；（4）基于二氧化碳排放的税收具有最高的TD潜力。