RT Journal Article SR Electronic T1 The Death of the Pigovian Tax: Comment JF Land Economics JO Land Econ FD University of Wisconsin Press SP 575 OP 581 DO 10.2307/3655812 VO 80 IS 4 A1 Parry, Ian W. H. A1 Williams, Roberton C. YR 2004 UL http://le.uwpress.org/content/80/4/575.abstract AB In a recent paper in this journal, “The Death of the Pigovian Tax? Policy Implications from the Double-Dividend Debate,” Eban Goodstein examines the theoretical results and policy implications of the environmental “tax-interaction” literature of the past decade. Although his call for continued assessments of this literature is commendable, Goodstein’s paper includes some misinterpretations and inaccuracies. This comment indicates that, contrary to Goodstein’s claims, the tax-interaction literature is consistent with prior theory and supports the use of environmental taxes. In addition, this comment aims to clarify the implications of tax interactions for optimal environmental taxation, the “double dividend,” and related issues.