Have a personal or library account? Click to login
Environmental Fiscal Policies and the Double-Dividend Hypothesis: A Dynamic CGE-OLG Analysis in Tunisia Cover

Environmental Fiscal Policies and the Double-Dividend Hypothesis: A Dynamic CGE-OLG Analysis in Tunisia

Open Access
|Jun 2025

References

  1. Alola, A. A., &amp; Nwulu, N. (2022). Do energy-pollution-resource-transport taxes yield double dividend for Nordic economies? <em>Energy</em>, <em>254</em>, 124275. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.energy.2022.124275" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.energy.2022.124275</a>">https://doi.org/10.1016/j.energy.2022.124275</ext-link>
  2. Alvi, S., Salman, V., Bibi, F. U. N., &amp; Sarwar, N. (2023). Intergenerational and intragenerational preferences in a developing country to avoid climate change. <em>Frontiers in Psychology</em>, 14, 1098382. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.3389/fpsyg.2023.1098382" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.3389/fpsyg.2023.1098382</a>">https://doi.org/10.3389/fpsyg.2023.1098382</ext-link>
  3. Council of the European Union. (2009, April 6). <em>Council adopts climate-energy legislative package (8434/09 Presse 77)</em>. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.consilium.europa.eu">https://www.consilium.europa.eu</ext-link>
  4. De Bruin, K., &amp; Yakut, A. M. (2024). Efficiency–equity trade-off in the Irish carbon tax: A CGE investigation of mixed revenue recycling schemes. <em>Economic Modelling</em>, <em>134</em>, 106705. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.econmod.2024.106705" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.econmod.2024.106705</a>">https://doi.org/10.1016/j.econmod.2024.106705</ext-link>
  5. Degirmenci, T., &amp; Aydin, M. (2021). The effects of environmental taxes on environmental pollution and unemployment: A panel co-integration analysis on the validity of double dividend hypothesis for selected African countries. <em>International Journal of Finance &amp; Economics</em>, 28(3), 2231–2238. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1002/ijfe.2505" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1002/ijfe.2505</a>">https://doi.org/10.1002/ijfe.2505</ext-link>
  6. Elshaer, I. A., Abdelrahman, M. A., Azazz, A. M. S., Alrawad, M., &amp; Fayyad, S. (2022). Environmental Transformational Leadership and Green Innovation in the Hotel Industry: Two Moderated Mediation Analyses. <em>International journal of environmental research and public health</em>, 19(24), 16800. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.3390/ijerph192416800" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.3390/ijerph192416800</a>">https://doi.org/10.3390/ijerph192416800</ext-link>
  7. Fakoya, M. B. (2014). Carbon tax policy implications for economic growth and unemployment rates in South Africa: A conceptual thought. <em>Environmental Economics</em>, 5(3). <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/6018/EE_2014_03_Fakoya1.pdf">https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/6018/EE_2014_03_Fakoya1.pdf</ext-link>
  8. Fodha, M., &amp; Zaghdoud, O. (2015). Decomposition analysis of aggregate energy intensity changes in Tunisia over the period 1980–2007. <em>Environmental Modeling &amp; Assessment, 20</em>(5), 509–520. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1007/s10666-015-9460-8" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1007/s10666-015-9460-8</a>">https://doi.org/10.1007/s10666-015-9460-8</ext-link>
  9. Fodha, M., &amp; Zaghdoud, O. (2010). Economic growth and pollutant emissions in Tunisia: An empirical analysis of the environmental Kuznets curve. <em>Energy Policy</em>, 38(2), 1150–1156. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.enpol.2009.11.002" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.enpol.2009.11.002</a>">https://doi.org/10.1016/j.enpol.2009.11.002</ext-link>
  10. Freire-González, J. (2018). Environmental taxation and the double dividend hypothesis in CGE modelling literature: A critical review. <em>Journal of Policy Modeling</em>, 40(1), 194–223. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.jpolmod.2017.11.002" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.jpolmod.2017.11.002</a>">https://doi.org/10.1016/j.jpolmod.2017.11.002</ext-link>
  11. Freire-González, J., &amp; Ho, M. S. (2019). Carbon taxes and the double dividend hypothesis in a recursive-dynamic CGE model for Spain. <em>Economic Systems Research</em>, 31(2), 267–284. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1080/09535314.2019.1568969" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1080/09535314.2019.1568969</a>">https://doi.org/10.1080/09535314.2019.1568969</ext-link>
  12. Fukasawa, T. (2024). The biases in applying static demand models under dynamic demand. <em>Review of Industrial Organization</em>. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1007/s11151-024-09946-0" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1007/s11151-024-09946-0</a>">https://doi.org/10.1007/s11151-024-09946-0</ext-link>
  13. Gajović, A. (2024). Digitalization of the European Green Deal (EGD) and Sustainable Development Goals (SDG) - A Factor in Empowering Sustainable Local Projects: A Review of Literature and Potential Achievements. <em>Collection of papers new economy</em>, 2, 129-146. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.61432/CPNE0201129g" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.61432/CPNE0201129g</a>">https://doi.org/10.61432/CPNE0201129g</ext-link>
  14. Glennon, D., &amp; Nigro, P. (2011). Evaluating the performance of static versus dynamic models of credit default: evidence from long-term small business administration-guaranteed loans. <em>The Journal of Credit Risk</em>, 7(2), 3–35. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.21314/JCR.2011.125" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.21314/JCR.2011.125</a>">https://doi.org/10.21314/JCR.2011.125</ext-link>
  15. Havranek, T., Horvath, R., Irsova, Z., &amp; Rusnak, M. (2015). Cross-country heterogeneity in intertemporal substitution. <em>Journal of International Economics</em>, 96(1), 100–118. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.jinteco.2015.01.012" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.jinteco.2015.01.012</a>">https://doi.org/10.1016/j.jinteco.2015.01.012</ext-link>
  16. Helali, K., &amp; Kalai, M. (2015). Estimate of the elasticities of substitution of the CES and translog production functions in Tunisia. <em>International Journal of Economics and Business Research</em>, 9(3), 245. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1504/IJEBR.2015.068544" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1504/IJEBR.2015.068544</a>">https://doi.org/10.1504/IJEBR.2015.068544</ext-link>
  17. Hong, C.-Y., Huang, C.-H., Li, J.-F., &amp; Tsai, Y.-C. (2018). Environmental tax reform, R&amp;D subsidies and CO<sub>2</sub> emissions: View double dividend hypothesis. <em>International Journal of Energy Economics and Policy,</em> 8(5), 288-293. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.econjournals.com/index.php/ijeep/article/view/6699/3954">https://www.econjournals.com/index.php/ijeep/article/view/6699/3954</ext-link>
  18. Huseynli, B. &amp; Huseynli, N. (2024). The Dynamics of R&amp;D Expenditure, Renewable Electricity Production, and Economic Growth: A Comparative Analysis of Norway and Brazil. <em>Journal of Sustainability for Energy,</em> 3(2), 75-86. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.56578/jse030202" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.56578/jse030202</a>">https://doi.org/10.56578/jse030202</ext-link>
  19. Isiksal, A. Z., Isiksal, H., Zhakanovna, R. S., Sagatbayevna, S. A., &amp; Zhakanov, A. (2018). Ecological development impact on tourism in Pavlodar region. <em>ECONOMICS- Innovative and Economics Research Journal,</em> 6(1), 113–124. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.2478/eoik-2018-0009" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.2478/eoik-2018-0009</a>">https://doi.org/10.2478/eoik-2018-0009</ext-link>
  20. Jin, X., Wang, L., Xie, Q., Li, Y., &amp; Liang, L. (2024). Taxing for a green future: How China’s environmental protection tax law drives energy efficiency. <em>International Journal of Environmental Research</em>, 18(2). <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1007/s41742-024-00584-8" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1007/s41742-024-00584-8</a>">https://doi.org/10.1007/s41742-024-00584-8</ext-link>
  21. Köppl, A., &amp; Schratzenstaller, M. (2023). Carbon taxation: A review of the empirical literature. <em>Journal of Economic Surveys</em>, 37(4), 1353–1388. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1111/joes.12531" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1111/joes.12531</a>">https://doi.org/10.1111/joes.12531</ext-link>
  22. Kresna, M. (2015). Causality relation between environmental tax reform and double dividend in the Czech Republic. <em>Jurnal Kajian Wilayah,</em> 6(2), 173–177. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://download.garuda.kemdikbud.go.id/article.php?article=775484&amp;val=12670&amp;title=CAUSALITY%20RELATION%20BETWEEN%20ENVIRONMENTAL%20TAX%20REFORM%20AND%20DOUBLE%20DIVIDEND%20IN%20THE%20CZECH%20REPUBLIC">https://download.garuda.kemdikbud.go.id/article.php?article=775484&amp;val=12670&amp;title=CAUSALITY%20RELATION%20BETWEEN%20ENVIRONMENTAL%20TAX%20REFORM%20AND%20DOUBLE%20DIVIDEND%20IN%20THE%20CZECH%20REPUBLIC</ext-link>
  23. Lee, J.-W., &amp; Lee, H. (2018). Human capital and income inequality. <em>Journal of the Asia Pacific Economy</em>, 23(4), 554–583. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1080/13547860.2018.1515002" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1080/13547860.2018.1515002</a>">https://doi.org/10.1080/13547860.2018.1515002</ext-link>
  24. Li, J., O’Donoghue, C., Loughrey, J., &amp; Harding, A. (2014). Static Models. In Handbook of Micro-simulation Modelling 293, 47–75. <em>Emerald Group Publishing Limited.</em> <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1108/S0573-855520140000293002" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1108/S0573-855520140000293002</a>">https://doi.org/10.1108/S0573-855520140000293002</ext-link>
  25. Liu, L., Huang, C. Z., Huang, G., Baetz, B., &amp; Pittendrigh, S. M. (2018). How a carbon tax will affect an emission-intensive economy: A case study of the Province of Saskatchewan, Canada. <em>Energy</em>, 159, 817–826. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.energy.2018.06.163" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.energy.2018.06.163</a>">https://doi.org/10.1016/j.energy.2018.06.163</ext-link>
  26. Liu, N., Yao, X., Wan, F., &amp; Han, Y. (2023). Are tax revenue recycling schemes based on industry-differentiated carbon tax conducive to realizing the “double dividend”? <em>Energy Economics</em>, <em>124</em>, 106814. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.eneco.2023.106814" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.eneco.2023.106814</a>">https://doi.org/10.1016/j.eneco.2023.106814</ext-link>
  27. Lutfi, A., Alshira’h, A. F., Alshirah, M. H., Al-Ababneh, H. A., Alrawad, M., Almaiah, M. A., ... &amp; Alar-di, M. W. (2023). Enhancing VAT compliance in the retail industry: The role of socio-economic determinants and tax knowledge moderation. <em>Journal of Open Innovation: Technology, Market, and Complexity,</em> 9(3), Article 100098. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.joitmc.2023.100098" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.joitmc.2023.100098</a>">https://doi.org/10.1016/j.joitmc.2023.100098</ext-link>
  28. Mansur, A., &amp; Whalley, J. (1984). Numerical specification of applied general equilibrium models: Estimation, calibration, and data. In H. E. Scarf &amp; J. B. Shoven (Eds.), Applied general equilibrium analysis, 69-127. <em>Cambridge University Press</em>. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://core.ac.uk/download/pdf/61658225.pdf">https://core.ac.uk/download/pdf/61658225.pdf</ext-link>
  29. Marino, S. (2022). Developing a Sustainable Development Goals Research Hub among MERCOSUR’s Universities: A Case Study. <em>Opportunities and Challenges in Sustainability,</em> 1(1), 2-12. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.56578/ocs010102" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.56578/ocs010102</a>">https://doi.org/10.56578/ocs010102</ext-link>
  30. Masondo, Z. N., &amp; Nwosimiri, O. (2023). Environmental pollution and climate change: an ethical evaluation of the carbon tax policy in South Africa. <em>Journal of Humanities</em>, 31(1), 113–133. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.4314/jh.v31i1.6" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.4314/jh.v31i1.6</a>">https://doi.org/10.4314/jh.v31i1.6</ext-link>
  31. Maxim, M. R., &amp; Zander, K. (2020). Green tax reform and employment double dividend in Australia. Should Australia Follow Europe’s Footsteps? A CGE Analysis. <em>Margin: The Journal of Applied Economic Research</em>, 14(4), 454–472. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1177/0973801020953310" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1177/0973801020953310</a>">https://doi.org/10.1177/0973801020953310</ext-link>
  32. Ministry of Finance. (2022). Suivi des dépenses liées aux ODD: Aperçu de l’évolution 2010-2021. Ministry of Finance. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://www.finances.gov.tn/fr/la-ministre-des-finances">http://www.finances.gov.tn/fr/la-ministre-des-finances</ext-link>
  33. Moraliyska, M. (2023). Measuring the Justness of the European Green Transition. <em>Collection of papers new economy</em>, 1, 30-41. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.61432/CPNE0101030m" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.61432/CPNE0101030m</a>">https://doi.org/10.61432/CPNE0101030m</ext-link>
  34. National Agency for Energy Conservation. (2022). <em>Tunisian annual energy statistics</em>. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.anme.tn/en/content/30-2">https://www.anme.tn/en/content/30-2</ext-link>
  35. National Agency for Environmental Protection. (2022). Tunisian Annual Environmental Reports. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.anpe.nat.tn/Fr/publications_21_44#">https://www.anpe.nat.tn/Fr/publications_21_44#</ext-link>
  36. National Statistics Institute. (2023). <em>National accounts series (1980–2022)</em>. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://dataportal.ins.tn/en/DataAnalysis">http://dataportal.ins.tn/en/DataAnalysis</ext-link>.
  37. Pearce, D. (1991). The role of carbon taxes in adjusting to global warming. <em>The Economic Journal,</em> 101(407), 938–948. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.2307/2233865" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.2307/2233865</a>">https://doi.org/10.2307/2233865</ext-link>
  38. Phelps, E. (1961). The golden rule of accumulation: A fable for growth men. <em>The American Economic Review</em>, 51(4), 638–643. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="http://piketty.pse.ens.fr/fichiers/enseig/ecoineg/articl/Phelps1961.pdf">http://piketty.pse.ens.fr/fichiers/enseig/ecoineg/articl/Phelps1961.pdf</ext-link>
  39. Puška, A., Božanić, D., Mastilo, Z., &amp; Pamučar, D. (2023). Extension of MEREC-CRADIS methods with double normalization-case study selection of electric cars. <em>Soft Computing,</em> 27(11), 7097–7113. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1007/s00500-023-08054-7" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1007/s00500-023-08054-7</a>">https://doi.org/10.1007/s00500-023-08054-7</ext-link>
  40. Rodríguez, M., Robaina, M., &amp; Teotónio, C. (2019). Sectoral effects of a green tax reform in Portugal. <em>Renewable and Sustainable Energy Reviews</em>, 104, 408–418. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.rser.2019.01.016" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.rser.2019.01.016</a>">https://doi.org/10.1016/j.rser.2019.01.016</ext-link>
  41. Roucham, B., Lefilef, A., Zaghdoud, O., &amp; Si Mohammed, K. (2025). The evolution of green hydrogen in renewable energy research: Insights from a bibliometric perspective. <em>Energy Reports, 13</em>. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.egyr.2024.12.037" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.egyr.2024.12.037</a>">https://doi.org/10.1016/j.egyr.2024.12.037</ext-link>
  42. Schubert, K., &amp; Letournel, P.-Y. (1991). Un modèle d’équilibre général appliqué à l’étude de la fiscalité française : Résultats de long terme. <em>Économie et Prévision</em>, 98(2), 83-99. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://www.persee.fr/doc/ecop_0249-4744_1991_num_98_2_5226">https://www.persee.fr/doc/ecop_0249-4744_1991_num_98_2_5226</ext-link>
  43. Silva, S., Soares, I., &amp; Afonso, O. (2021). Assessing the double dividend of a third-generation environmental tax reform with resource substitution. <em>Environment, Development and Sustainability</em>, 23(10), 15145–15156. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1007/s10668-021-01290-7" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1007/s10668-021-01290-7</a>">https://doi.org/10.1007/s10668-021-01290-7</ext-link>
  44. Sinha, R. P. &amp; Edalatpanah, S. A. (2023). Efficiency and Fiscal Performance of Indian States: An Empirical Analysis Using Network DEA. <em>Journal of Operational and Strategic Analytics,</em> 1(1), 1-7. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.56578/josa010101" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.56578/josa010101</a>">https://doi.org/10.56578/josa010101</ext-link>
  45. Shakeyev, S., Baineyeva, P., Kosherbayeva, A., Yessenova, G., &amp; Zhanseitov, A. (2023). Enhancing the green energy revolution: Analyzing the impact of financial and investment processes on renewable energy projects in Kazakhstan. <em>ECONOMICS- Innovative and Economics Research Journal,</em> 11(1), 165–182. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.2478/eoik-2023-0057" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.2478/eoik-2023-0057</a>">https://doi.org/10.2478/eoik-2023-0057</ext-link>
  46. Shishakly, R., Almaiah, M., Lutfi, A., &amp; Alrawad, M. (2024). The influence of using smart technologies for sustainable development in higher education institutions. <em>International Journal of Data and Network Science,</em> 8(1), 77–90. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.5267/j.ijdns.2023.10.015" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.5267/j.ijdns.2023.10.015</a>">https://doi.org/10.5267/j.ijdns.2023.10.015</ext-link>
  47. Stern, N. (2007). The economics of climate change: The Stern Review (1st ed.). <em>Cambridge University Press.</em> <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1017/CBO9780511817434" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1017/CBO9780511817434</a>">https://doi.org/10.1017/CBO9780511817434</ext-link>
  48. Thimme, J. (2017). Intertemporal substitution in consumption: A literature review. <em>Journal of Economic Surveys</em>, 31(1), 226–257. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1111/joes.12142" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1111/joes.12142</a>">https://doi.org/10.1111/joes.12142</ext-link>
  49. Timilsina, G. R. (2018). Where Is the Carbon Tax after Thirty Years of Research? World Bank, Washington, DC. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1596/1813-9450-8493" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1596/1813-9450-8493</a>">https://doi.org/10.1596/1813-9450-8493</ext-link>
  50. Tsai, Y.-C., Yang, C. C., &amp; Yu, H.-J. (2022). Rising skill premium and the dynamics of optimal capital and labor taxation. <em>Quantitative Economics</em>, 13(3), 1061–1099. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.3982/QE1326" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.3982/QE1326</a>">https://doi.org/10.3982/QE1326</ext-link>
  51. Wei, W., Samuelsson, P. B., Tilliander, A., Gyllenram, R., &amp; Jönsson, P. G. (2020). Energy Consumption and Greenhouse Gas Emissions of Nickel Products. <em>Energies</em>, 13(21), 5664. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.3390/en13215664" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.3390/en13215664</a>">https://doi.org/10.3390/en13215664</ext-link>
  52. Wesseh, P. K., &amp; Lin, B. (2019). Environmental policy and ‘double dividend’ in a transitional economy. <em>Energy Policy</em>, 134, 110947. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.enpol.2019.110947" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.enpol.2019.110947</a>">https://doi.org/10.1016/j.enpol.2019.110947</ext-link>
  53. World Bank Data Catalog. (2017). Regulatory Indicators for Sustainable Energy. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://datacatalog.worldbank.org/search/dataset/0040447/World-Regulatory-Indicators-for-Sustainable-Energy">https://datacatalog.worldbank.org/search/dataset/0040447/World-Regulatory-Indicators-for-Sustainable-Energy</ext-link>.
  54. Yale Center for Environmental Law &amp; Policy. (2020). Environmental Performance Index 2020. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://epi.yale.edu/epi-results/2020/country/tun">https://epi.yale.edu/epi-results/2020/country/tun</ext-link>
  55. Youssef, A. B. (2023). Vers un nouveau modèle économique fondé sur la croissance verte et le développement durable en Tunisie. <em>Friedrich-Ebert-Stiftung</em>. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="https://library.fes.de/pdf-files/bueros/tunesien/20431.pdf">https://library.fes.de/pdf-files/bueros/tunesien/20431.pdf</ext-link>
  56. Zaghdoud, O. (2025). Technological progress as a catalyst for energy efficiency: A sustainable technology perspective. <em>Sustainable Technology and Entrepreneurship,</em> 4(1), Article 100084. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1016/j.stae.2024.100084" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1016/j.stae.2024.100084</a>">https://doi.org/10.1016/j.stae.2024.100084</ext-link>
  57. Zhang, X., Guo, Z., Zheng, Y., Zhu, J., &amp; Yang, J. (2016). A CGE Analysis of the Impacts of a Carbon Tax on Provincial Economy in China. <em>Emerging Markets Finance and Trade</em>, 52(6), 1372–1384. <ext-link ext-link-type="uri" xmlns:xlink="http://www.w3.org/1999/xlink" xlink:href="<a href="https://doi.org/10.1080/1540496X.2016.1152801" target="_blank" rel="noopener noreferrer" class="text-signal-blue hover:underline">https://doi.org/10.1080/1540496X.2016.1152801</a>">https://doi.org/10.1080/1540496X.2016.1152801</ext-link>
DOI: https://doi.org/10.2478/eoik-2025-0029 | Journal eISSN: 2303-5013 | Journal ISSN: 2303-5005
Language: English
Page range: 25 - 53
Submitted on: Oct 15, 2024
Accepted on: Apr 11, 2025
Published on: Jun 5, 2025
Published by: Oikos Institut d.o.o.
In partnership with: Paradigm Publishing Services
Publication frequency: 3 times per year

© 2025 Oussama Zaghdoud, published by Oikos Institut d.o.o.
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.