Effects of N-Surplus Taxes: Combining Technical and Historical Information

Alfons Oude Lansink () and Jack Peerlings

European Review of Agricultural Economics, 1997, vol. 24, issue 2, 231-47

Abstract: Technical information on the production of an externality can be included in a dual profit function to yield insight into the effects of a tax on the externality. The methodology is applied to a tax on nitrogen surplus in the context of future mineral policies for Dutch arable farms. In future policy, N surplus will probably be calculated using an accounting relationship that relates inputs and outputs to N surplus. The simulation model used to determine the effects of the tax on N surplus is based on equations that have been estimated with panel data. Copyright 1997 by Oxford University Press.

Date: 1997
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European Review of Agricultural Economics is currently edited by Timothy Richards, Salvatore Di Falco, Céline Nauges and Vincenzina Caputo

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