Arbeitspapier

On the acceptability of the ambient tax mechanism: an experimental investigation

Our objective in this paper is to assess the acceptability of the ambient tax. Concretely, we ask subjects to choose between (A) an ambient tax and (B) an individual tax system. In case (A), they actually participate in a game in which their payo depends on all participants' decisions and on natural variability as would be the case in the real world if an ambient tax was implemented. In case (B) they simply earn a sure payo ; which is supposed to re ect their maximal pro t under the individual tax system. We take the percentage of agents preferring the ambient tax to a given sure payo level as an indicator of the acceptability of the ambient tax given this sure payo level. Our experimental results mitigate the common belief that am- bient taxes are totally unacceptable. If the sure alternative to the ambient tax policy is very costly for the polluters, for example because it involves high inspection costs, polluters might eventually prefer being liable to an ambient tax.

Sprache
Englisch

Erschienen in
Series: Jena Economic Research Papers ; No. 2007,081

Klassifikation
Wirtschaft
Design of Experiments: Laboratory, Group Behavior
Thema
Nonpoint Source Pollution
Group Decision Making
Experiments
Acceptability of scal instruments
Umweltabgabe
Ökosteuer
Steuersystem
Gruppenentscheidung
Spieltheorie
Test

Ereignis
Geistige Schöpfung
(wer)
Boun My, Kene
Cochard, François
Ziegelmeyer, Anthony
Ereignis
Veröffentlichung
(wer)
Friedrich Schiller University Jena and Max Planck Institute of Economics
(wo)
Jena
(wann)
2007

Handle
Letzte Aktualisierung
10.03.2025, 11:43 MEZ

Datenpartner

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Objekttyp

  • Arbeitspapier

Beteiligte

  • Boun My, Kene
  • Cochard, François
  • Ziegelmeyer, Anthony
  • Friedrich Schiller University Jena and Max Planck Institute of Economics

Entstanden

  • 2007

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