Ex Post Evaluation of an Earmarked Tax on Air Pollution
事后评估了法国空气污染税的效果，该税收入以补贴形式返还给污染企业用于减排技术，但基于226家工厂面板数据的分析表明，这一税收补贴方案的整体环境有效性存疑。
<i>In this paper we do an ex post evaluation of the French tax on air pollution. The revenues of this tax were redistributed to polluters in the form of subsidies to abatement technologies, and the policy is a typical example of an earmarked tax. We use a two-stage estimation procedure on an unbalanced panel data set of 226 plants from three industrial sectors that are some of the main contributors to nitrogen oxide and sulfur dioxide emissions. The results indicate that the overall environmental effectiveness of this particular tax/ subsidy scheme can be questioned.</i>