Open AccessON OPTIMAL ENVIRONMENTAL TAXATION AND ENFORCEMENT: INFORMATION, MONITORING AND EFFICIENCY
Author(s) -
GÓMEZ CARLOS MARIO GÓMEZ
Publication year - 2001
Publication title -
natural resource modeling
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.28
H-Index - 32
eISSN - 1939-7445
pISSN - 0890-8575
DOI - 10.1111/j.1939-7445.2001.tb00048.x
Subject(s) - enforcement , order (exchange) , environmental policy , environmental quality , quality (philosophy) , computer science , environmental tax , general equilibrium theory , economics , environmental economics , risk analysis (engineering) , microeconomics , public economics , business , political science , tax reform , law , philosophy , finance , epistemology
. The purpose of the paper is to contribute to the narrowing of the distance between formal theory and practical environmental policy design. We formulate a general and comprehensive theoretical model in order to take into account the different informational and technological problems which characterize the definition and implementation of environmental taxes in a second best world where there also are distortionary taxes. Having formalized these problems, we present a general model which allows us to discuss the existence of efficient and implementable environmental quality objectives and policy instruments, and to analyze many particular cases.