Imperfect observability of emissions and second-best emission and output taxes

Bovenberg, 1994, Environmental policy, public finance and the labor market in a second-best world, Journal of Public Economics, 55, 349, 10.1016/0047-2727(93)01398-T Cremer, 1992, Tax evasion and the structure of indirect taxes and audit probabilities, Public Finance/Finances Publiques, 47, 351 Cremer, 1993, Tax evasion and optimal commodity taxation, Journal of Public Economics, 50, 261, 10.1016/0047-2727(93)90052-U Cremer, 1998, Externalities and optimal taxation, Journal of Public Economics, 70, 343, 10.1016/S0047-2727(98)00039-5 Cremer, 2001, Second-best taxation of emissions and polluting goods, Journal of Public Economics, 80, 169, 10.1016/S0047-2727(00)00086-4 Foulon, J., Lanoie, P., Laplante, B., 1999. Incentives for pollution control: regulation and (?) or (?) information. Mimeo. Fullerton, 1999, A tax on output of the polluting industry is not a tax on pollution: The importance of hitting the target Gray, 1996, Compliance and enforcement: air pollution regulation in the US steel industry, Journal of Environmental Economics and Management, 31, 96, 10.1006/jeem.1996.0034 Kopczuk, W., 1999. The principle of targetting: a comment on externalities and optimal taxation. Mimeo, University of Michigan. Mirrlees, 1971, An exploration in the theory of optimal income taxation, Review of Economic Studies, 38, 175, 10.2307/2296779 Nadeau, 1997, EPA effectiveness at reducing the duration of plant-level noncompliance, Journal of Environmental Economics and Management, 34, 54, 10.1006/jeem.1997.1003 Sandmo, 1974, A note on the structure of optimal taxation, American Economic Review, 64, 701 Sandmo, 1975, Optimal taxation in the presence of externalities, Swedish Journal of Economics, 77, 86, 10.2307/3439329 Schmutzler, 1997, The choice between emission taxes and output taxes under imperfect monitoring, Journal of Environmental Economics and Management, 32, 51, 10.1006/jeem.1996.0953 Smulders, 1999, The incentive effects of green taxes in the presence of administrative costs