ABSTRACT

Many ecological economists adopt a lukewarm position with respect to conventional ecological tax reform (ETR) measures. The reason for this is straightforward – although ecological economists believe that conventional ETR measures are likely to improve resource use efficiency and increase the attractiveness of employing labour, they are unable to: (a) guarantee that economic activity is ecologically sustainable; and (b) reduce unemployment sufficiently to achieve full employment. Given this, ecological economists believe that conventional ETR measures are unlikely to deliver the double dividend of ecological sustainability and low unemployment (or full employment).