Elgar original reference
Edited by Janet E. Milne and Mikael S. Andersen
Chapter 15: Transaction costs of environmental taxation: the administrative burden
Jan Pavel and Leo_ Vítek
This chapter deals with the concept of transaction costs of environmental taxation. It analyzes the discussion about their definition, the problem of their measurement and their role in the evaluation of efficiency of the environmental taxes, and presents the results of relevant empirical studies that deal with their quantification.
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