排序方式: 共有17条查询结果,搜索用时 15 毫秒
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Agnar Sandmo 《European Economic Review》1978,7(4):337-349
This paper considers the theory of optimal taxation in the presence of externalities when it is the uses of commodities in particular consumption processes which generate externalities, rather than the consumption of certain commodities as such. If the government is constrained to using ordinary commodity taxes (for reasons of imperfect information, costly control, etc.), it is demonstrated that there is a case for having taxes or subsidies on related goods in addition to a tax on the externality-creating commodity itself. The analysis also identifies the conditions under which related goods should be subsidized or taxed. 相似文献
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Luigi M. Tomasini A. Graziani K. W. Rothschild F. Rühl Agnar Sandmo L. Eeckhoudt F. H. Fleck Ch. Seidl J. Gordesch H. W. Jenkis E. Nowotny D. Marx H. Bauer A. Lager H. Reiger 《Journal of Economics》1972,32(2-3):369-396
Ohne Zusammenfassung 相似文献
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Agnar Sandmo 《Empirica》1984,11(2):111-124
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Efficient Environmental Policy with Imperfect Compliance 总被引:5,自引:0,他引:5
Agnar Sandmo 《Environmental and Resource Economics》2002,23(1):85-103
Discussions of efficient environmental policytend to recommend taxes rather than quotas ongrounds of efficiency; a uniform tax willequalize marginal abatement cost betweenpolluters. When polluters' actions are imperfectly observable, the distinction betweentaxes and quotas becomes less clear. Taxes maybe evaded by underreporting of emissions, whilequota violations will not always be discovered.This paper explores the conditions under whichthe efficiency properties of taxes continue tohold even when evasion is possible, and theextent to which the fine for quota violationsplays the same role as a tax on emissions withsimilar efficiency properties. 相似文献
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