摘要：In this paper, we discuss the effect of refunding environmental charges. Taxes often are resisted bypolluters because they imply both abatement and taxcosts. We show that when charges are refunded,the incentives for abatement are essentially the same as for a tax, but the output reduction that oftenaccompanies a tax scheme is forgone. We describe and examine the refund emissions payment (REP)scheme as a policy instrument for emissions abatement and compare it with taxes and permits withregard to allocative properties, distribution of costs, property rights, and, consequently, the politics ofimplementation. As an empirical example, the Swedish charge on nitrogen oxides is analyzed.
关键词：refunded charge; incentive-based environmental policy; air pollution
