Effects of N-surplus taxes: Combining technical and historical information
研究了氮盈余税对荷兰农田氮排放的影响，发现不同税制组合可达到相同减排效果，且高氮盈余生产者减排更多。
Technical information on the production of an externality can be included in a dual profit f unction to yield insight into the effects of a tax on the externality. The methodology is applied to a tax on nitrogen surplus in the context of future mineral policies for Dutch arable farms. In future policy, N surplus will probably be calculated using an accounting relationship that relates inputs and outputs to N surplus. The simulation model used to determine the effects of the tax on N surplus is based on equations that have been estimated with panel data. A 0.27 guilder tax per kg N surplus with a threshold of acceptable N losses of 75 kg/ha and a 18 per cent levy on N fertiliser were found to give the same reduction of N surplus as a 1 guilder tax on N surplus with a 125 kg/ha threshold. The N-surplus taxes induce producers with a high N surplus to lower the N surplus more than producers with a small N surplus and should therefore be preferred from an environmental perspective.