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Technological standards, environmental taxation and pollution monitoring

Philippe Bontems and Jean-Marc Bourgeon ()

Economics Working Paper Archive (Toulouse) from French Institute for Agronomy Research (INRA), Economics Laboratory in Toulouse (ESR Toulouse)

Abstract: We consider the combine use of environmental taxation and technological standards of abatement. While it is not necessary to regulate technology adoption under complete information, we show that the environmental agency has to impose a technological standard when monitoring emissions is costly and when pollution benefits are the firm's private information. Although this policy constrains firms with low pollution benefits to over-invest compared to laissez-faire, it leads to a cut in informational rents and a decrease in the protifs firms would extract from evading taxation. Incentives for tax evasion are therefore reduced and tax collection is increased. ...French Abstract : Les auteurs considèrent, dans cet article, l'usage combiné de la taxation environnementale et de la norme de technologie de dépollution. Alors qu'il n'est pas nécessaire de réguler l'adoption de technologie en information complète, ils montrent que l'agence de l'environnement doit imposer une norme de technologie de dépollution lorsque la mesure des émissions est coûteuse et lorsque le coût d'opportunité de la pollution est une information privée des pollueurs. Bien que cette politique induit un surinvestissement des firmes ayant un faible bénéfice lié à la pollution émise, comparativement à une politique de laissez-faire, cela conduit à diminuer le coût d'agence et le profit que les firmes peuvent potentiellement retirer d'une fraude fiscale. Les incitations à la fraude sont ainsi réduites et le montant des taxes collectées est accru.

Keywords: ENVIRONMENTAL TAXATION; LAW ENFORCEMENT; TECHNOLOGICAL STANDARD; ADVERSE SELECTION; ECONOMIE DE L'ENVIRONNEMENT; LUTTE ANTIPOLLUTION; TAXE; NORME; TECHNOLOGIE PROPRE (search for similar items in EconPapers)
JEL-codes: D62 D82 H21 H26 H32 (search for similar items in EconPapers)
Pages: 35 p.
Date: 2002
New Economics Papers: this item is included in nep-agr, nep-ene and nep-res
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