English   español  
Por favor, use este identificador para citar o enlazar a este item: http://hdl.handle.net/10261/1797
Compartir / Impacto:
Estadísticas
Add this article to your Mendeley library MendeleyBASE
Ver citas en Google académico
Visualizar otros formatos: MARC | Dublin Core | RDF | ORE | MODS | METS | DIDL
Exportar otros formatos: Exportar EndNote (RIS)Exportar EndNote (RIS)Exportar EndNote (RIS)
Título : Optimal Enforcement Policy and Firms' Emissions and Compliance with Environmental Taxes
Autor : Macho-Stadler, Inés; Pérez-Castrillo, David
Palabras clave : Environmental taxes
Optimal audit policy
Fecha de publicación : 27-abr-2004
Serie : UFAE and IAE Working Papers
612.04
Resumen: In a market where firms with different characteristics decide upon both the level of emissions and their reports, we study the optimal audit policy for an enforcement agency whose objective is to minimize the level of emissions. We show that it is optimal to devote the resources primarily to the easiest-to-monitor firms and to those firms that value pollution the less. Moreover, unless the budget for monitoring is very large, there are always firms that do not comply with the environmental objective and others that do comply; but all of them evade the environmental taxes.
URI : http://hdl.handle.net/10261/1797
Aparece en las colecciones: (IAE) Informes y documentos de trabajo
Ficheros en este ítem:
Fichero Descripción Tamaño Formato  
61204.pdf338,53 kBAdobe PDFVista previa
Visualizar/Abrir
Mostrar el registro completo
 


NOTA: Los ítems de Digital.CSIC están protegidos por copyright, con todos los derechos reservados, a menos que se indique lo contrario.