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Optimal environmental taxation and enforcement policy

  • Bontems, Philippe
  • Bourgeon, Jean-Marc

Les auteurs étudient la politique optimale d'inspection et de taxation des émissions polluantes lorsque : (i) les coûts de réduction de la pollution sont inconnus du régulateur, (ii) les amendes pour fraude fiscale sont limitées supérieurement et (iii) le contrôle des polluants est coûteux. Ils montrent que la menace d'être contrôlé altère les incitations usuelles des firmes à surestimer leurs coûts de réduction de la pollution. En particulier, selon le coût, la politique optimale peut impliquer une sur-dissuasion ou une sous-dissuasion en termes de niveaux de pollution par rapport à la situation d'information parfaite. Dans une seconde partie, ils analysent les propriétés d'une politique basée sur une norme de rejets polluants. Les auteurs montrent que cette politique est proche (bien que moins efficace) d'une taxation des polluants associée à la norme lorsqu'on prend en compte les incitations économiques apportées par le mécanisme d'audit.

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Article provided by Elsevier in its journal European Economic Review.

Volume (Year): 49 (2005)
Issue (Month): 2 (February)
Pages: 409-435

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Handle: RePEc:eee:eecrev:v:49:y:2005:i:2:p:409-435
Contact details of provider: Web page: http://www.elsevier.com/locate/eer

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  1. David P. Baron & David Besanko, 1984. "Regulation, Asymmetric Information, and Auditing," RAND Journal of Economics, The RAND Corporation, vol. 15(4), pages 447-470, Winter.
  2. Guesnerie, Roger & Laffont, Jean-Jacques, 1984. "A complete solution to a class of principal-agent problems with an application to the control of a self-managed firm," Journal of Public Economics, Elsevier, vol. 25(3), pages 329-369, December.
  3. Mookherjee, Dilip & Png, I P L, 1994. "Marginal Deterrence in Enforcement of Law," Journal of Political Economy, University of Chicago Press, vol. 102(5), pages 1039-66, October.
  4. Jullien, Bruno, 1997. "Participation Constraints in Adverse Selection Models," IDEI Working Papers 67, Institut d'Économie Industrielle (IDEI), Toulouse.
  5. Bontems, Philippe & Bourgeon, Jean-Marc, 2005. "Optimal environmental taxation and enforcement policy," European Economic Review, Elsevier, vol. 49(2), pages 409-435, February.
  6. Boyer, Marcel & Laffont, Jean-Jacques, 1994. "Environmental Risks and Bank Liability," IDEI Working Papers 45, Institut d'Économie Industrielle (IDEI), Toulouse.
  7. Cremer, Helmuth & Gahvari, Firouz, 1996. "Tax evasion and the optimum general income tax," Journal of Public Economics, Elsevier, vol. 60(2), pages 235-249, May.
  8. Chander, Parkash & Wilde, Louis L, 1998. "A General Characterization of Optimal Income Tax Enforcement," Review of Economic Studies, Wiley Blackwell, vol. 65(1), pages 165-83, January.
  9. Border, Kim C & Sobel, Joel, 1987. "Samurai Accountant: A Theory of Auditing and Plunder," Review of Economic Studies, Wiley Blackwell, vol. 54(4), pages 525-40, October.
  10. Tracy R. Lewis, 1996. "Protecting the Environment When Costs and Benefits Are Privately Known," RAND Journal of Economics, The RAND Corporation, vol. 27(4), pages 819-847, Winter.
  11. Swierzbinski Joseph E., 1994. "Guilty until Proven Innocent-Regulation with Costly and Limited Enforcement," Journal of Environmental Economics and Management, Elsevier, vol. 27(2), pages 127-146, September.
  12. Malik, Arun S, 1992. "Enforcement Costs and the Choice of Policy Instruments for Controlling Pollution," Economic Inquiry, Western Economic Association International, vol. 30(4), pages 714-21, October.
  13. David P. Baron & Roger B. Myerson, 1979. "Regulating a Monopolist with Unknown Costs," Discussion Papers 412, Northwestern University, Center for Mathematical Studies in Economics and Management Science.
  14. Baron, David P., 1985. "Regulation of prices and pollution under incomplete information," Journal of Public Economics, Elsevier, vol. 28(2), pages 211-231, November.
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