Environmental Taxes and the Double-Dividend Hypothesis: Did You Really Expect Something for Nothing?

The double-dividend hypothesis' suggests that increased taxes on polluting activities can provide two kinds of benefits. The first is an improvement in the environment, and the second is an improvement in economic efficiency from the use of environmental tax revenues to reduce other taxes such as

双重红利假说（double-dividend hypothesis）指出，对污染性活动增税可产生两类收益：其一为环境改善；其二为通过将环境税收入用于降低其他税种（如……）而提升经济效率。