摘要：The public policy tool of taxation may generate discouraging effects upon the economic agents – consumers or producers – but also could be used as incentives. High environmental taxation could generate crowding effect in terms of responsibility. Sometimes a very sophisticated system of environmental taxation is the basis for a highly regulated business environment and conformity but with a lack of real responsible citizenship. We are trying to see if the impact of taxation upon responsibility is real and can affect the motivation for environmental responsible citizenship.
