Towards a Green Tax Reform Model Alberto Gago ¤ Xavier Labandeira y December, 1999 A b st r act T his article deals with t he role of environmental t axes in contemporary tax r eform processes. It uses the theories of taxation, t ax r eform and environ- mental policy to explore the relat ionship between real-world environmental taxation and applied tax reforms, establishing an almost perfect integrat ion of environmental taxes in contemporary tax reforms. T his de¯ nes a `green' variant of the universal hybrid-extensive reform model, clearly related t o the ideas on doubledividends from environmental taxes, which indicates the likely importance of environmental taxation in future ¯ scal and environmen- tal policies. Key words: Environment al t axation; extensive tax model; tax reform. A cknowledgments The aut hor s acknowledge Jose C. Alvarez, Jose M. Labeaga, St ephen Smit h, two anonymous r efer ees and t he edit ors for their helpful comment s on earlier versions. T he usual disclaimer applies. c ° Journal of Environmental Policy and Planning, Vol. 2, 1, pp. 25-37 ¤ Departamento de Economia Aplicada, Universidade de Vigo. y Departamento de Economia Aplicada, Universidade de Vigo. Corresponding Author: Fac- uldade de CC.EE, As Lagoas-Marcosende s/ n, 36200 Vigo, Spain. Telephone: + 34 986 812518; fax: + 34 986 812401, emai l : xavi er @uvigo.es.