稅收、交易權(quán)和交易成本文獻(xiàn)翻譯

1、原文：斑Taxes, 頒Tradabl吧e Right頒s and T霸ransact把ion Cos辦ts襖With re澳spect t伴o marke拜t-based靶 policy耙 approa襖ches, i啊t is a 靶widely 版held vi阿ew that懊 correc敗tive ta搬xation 捌entails昂 substa笆ntial扳. 盎This co板nclusio靶n only 版holds i凹f set-u安p costs埃 are斑 扮singled盎 out. I壩t is ar皚gued th艾at the 絆preval霸ence o

2、f靶 transa啊ction c佰osts is傲 largel懊y爸 扳depende阿nt on t爸he desi哎gn of t愛he poli笆cy inst愛rument,芭 respec凹tively 跋the tax俺 base o岸r the t拜rading 邦regime 叭chosen.隘 Compar傲ative隘 昂analysi鞍s furth胺er show芭s that 傲a cap-a白nd-trad霸e progr挨am of e八mission把 permit安s distr礙ibuted 唉for fre巴e, trad斑ed on a跋 昂brok

3、ere熬d marke斑t and m胺onitore笆d upstr疤eam is 俺not onl唉y more 凹effecti佰ve, but昂 also l敗ikely t鞍o entai叭l fewer岸 transa搬ction c愛osts班 邦than en安vironme岸ntal ta礙xes. An翱y attem芭pt, in 盎turn, t柏o save 唉the hug襖e infor八mation,白 enforc盎ement a疤nd comp阿liance 辦costs捌 拜incurre啊d by co拔rrectiv邦e taxat骯ion imp奧a

4、irs it疤s effic把a(bǔ)cy by 班severin艾g the l背ink bet敗ween th把e envir阿onmenta敗l頒 襖externa藹lity an搬d疤 班the tax艾 base.吧Basical芭ly, the鞍re exis罷t four 礙policy 耙instrum頒ents to稗 curb p瓣ollutio佰n: dire斑ct regu懊lation,鞍 enviro吧nmental芭 哀liabili哎ty, eco壩logical岸 taxes 跋and tra矮dable e扳mission擺 rights絆. The l熬atte

5、r t藹wo are 澳similar昂 in藹 辦the sen矮se that板 they a百re mark矮et-base百d instr懊uments 拔that us愛e the p扮rice敗 白system 頒to inte按rnalize翱 enviro岸nmental暗 擺damages扒.傲 奧They co矮mpare f白avorabl柏y to th哀e two f安ormer a俺pproach拌es beca稗use the扳y are哎 熬flexibl疤e and c壩ost-eff愛ective 藹as form唉ally de柏monstra伴ted背.

6、板 叭Despite鞍 昂their s絆imilari罷ty, mos凹t count唉ries re壩ly on t佰axes in氨stead o隘f trada扳ble per板mits. S拜ince th矮e Kyoto暗 瓣P(guān)rotoco奧l, howe挨ver, th百ere is 骯a renew唉ed poli敖tical a氨nd scie擺ntific 敖interes氨t in tr昂adable 阿emissio啊n捌 拌rights.骯 岸With th隘is rise暗 in pub半lic int耙erest, 叭the all岸eged co辦mplexit

7、氨y of th般e syste鞍m and s岸ubseque皚nt拌 般transac扒tion co艾sts are哀 unremi愛ttingly扳 critic案ized. I矮n this 爸article芭, we wi暗ll asse靶ss the 愛merits 把of this阿 頒critici跋sm.翱Taxes t藹ypicall埃y carry癌 both a版n incen叭tive an擺d finan鞍cial ef疤fect. A骯lthough皚 the pu扒rpose o敖f凹 稗Pigouvi搬an taxa隘tion is矮 to bri皚ng a

8、bou捌t a cha搬nge in 皚activit懊y and p扮ollutio唉n level班s, envi骯ronment跋al斑 半taxes c藹an be e靶asily c把onceive凹d as ju傲st an a澳lternat頒ive sou版rce of 捌revenue俺 for th熬e gover柏nment.班 皚Assumin靶g(shù) a low捌 treasu阿ry pref跋erence,吧 public瓣 suppor壩t may h把a(bǔ)ve to 般be won 鞍by an e凹nvironm班ental拔 版tax ref背orm tha凹t

9、balan佰ces env癌ironmen拌tal tax敖 revenu傲es with柏 tax cu辦ts else翱where o半r provi胺des敗 扳tax inc敗entives瓣 for po罷llution礙 reduct扮ion. Ho啊wever, 稗this do哎es not 艾solve t哎he syst白emic in柏formati骯on笆 骯problem拔. When 擺environ凹mental 擺taxes a靶re set 百too low安, subop愛timal e挨mission板 reduct白ions癌 翱will re八sult

10、. A愛lternat壩ively, 鞍high ta耙xes wil半l cause艾 unwarr礙anted d拜eadweig唉ht loss艾es. Mor骯eover,扒 柏it has 巴been re拌cognize艾d that 拜the mer挨e exist吧ence of哀 an ext扒ernalit疤y does 跋not in 捌itself 熬merit稗 扮correct哀ive sta懊te acti俺on. Coa挨se (196骯0)岸 拜convinc百ingly a辦rgued t扳hat, un芭der cer凹tain埃 襖circums唉tan

11、ces,胺 the re半duction氨 of spi邦ll-over叭 effect癌s can b暗e achie捌ved via皚 privat擺e negot傲iations霸.案 版This in靶sight h埃as led 哀to the 案develop愛ment of疤 a new 般policy 敖instrum皚ent.矮Transac白tion co叭sts: Th俺e quest拔 for ta背xonomy案Transac啊tion co唉sts are啊 nowada盎ys freq般uently 懊invoked案 to exp芭lain唉 八institu案

12、tional,白 non-ma擺rket ph懊enomena啊. Many 昂differe懊nt defi背nitions傲 appear八 in the凹 litera扳ture,骯 般offerin罷g vario翱us conc哀eptual 矮insight唉s that 頒have no白t been 扒transla壩ted yet頒 into s拌tandard搬 cost柏 昂categor板ies. Th絆erefore伴, we fi搬rst tak頒e anoth靶er look襖 at the班 differ吧ent def矮inition背s offer哎ed b

13、y爸 埃various柏 author盎s from 艾which w拌e will 扮derive 百an oper霸ational百 and po襖ssibly 安complet胺e taxon伴omy.伴The con靶cept of擺 transa拌ction c懊osts wa襖s intro吧duced b唉y Coase罷 (1937)挨 to exp暗lain wh俺y firms凹 exist疤 傲as an a鞍l(fā)ternat挨ive for百 organi扳zing ec拔onomic 襖activit阿y by me襖ans of 挨exchang鞍e trans阿ac

14、tions敗 across愛 八the mar暗ket. Th壩e answe芭r is th絆at firm版s arise伴 becaus啊e there挨 are su按bstanti敗al cost疤s invol把ved in翱 艾using t盎he mark把et. Man壩y diffe氨rent de般finitio哎ns appe扳ar in t按he lite般rature,昂 疤offerin霸g vario扳us conc靶eptual 稗insight礙s that 隘have no半t been 矮transla芭ted yet班 into s熬tandard版

15、cost版 疤categor翱ies.芭 阿Coase w胺as not 疤very ex艾plicit 藹about w挨hat he 頒meant b背y these扳 transa凹ction氨 柏costs. 扒Since d哀ifferen八t types皚 of cos白ts may 稗be born礙e by di芭fferent笆 player拌s at di哎fferent吧 points絆 in the背 policy把 proces癌s, a pr斑oper cl昂assific胺ation o跋f trans敖action 霸cost ca芭tegorie靶s is i

16、m靶portant氨 to ass佰ure tha笆t all r熬elevant跋 costs 頒are acc氨ounted 挨for. Wh百en comp埃lete, t背ransact藹ion cos半t taxon拔omy may澳 also b隘e helpf哀ul in i扮mprovin胺g polic邦y desig鞍n and m頒anageme拔nt.稗 般Accordi按ng to D疤ahlman 啊(1979),板 transa柏ction c翱osts in爸clude:俺search搬 and in翱formati靶on cost霸s,挨熬bargain阿in

17、g and艾 decisi按on-maki愛ng cost靶s,擺 拌唉monitor辦ing and艾 enforc八ement c敗osts.熬The eco班nomic r鞍ational岸e of in捌stituti伴ons lie頒s in th笆e reduc埃tion of盎 those 敗costs. 擺This mu白st be i疤nterpre八ted car哀efully.凹 Howeve班r, alth愛ough in斑stituti板ons are捌, in pr耙inciple奧, desig扮ned to 啊reduce 芭transac敖tion co班st

18、s by 跋diminis傲hing un挨certain唉ty, the懊y may n骯ot succ癌eed so.矮 New or版 changi扮ng inst壩itution瓣s may g伴enerate疤, at an頒y point瓣 in tim澳e, inco柏nsisten吧cies be辦tween c懊ompetin把g insti巴tutions佰 as wel胺l as un哀certain爸ty over拌 future昂 instit艾utional熬 change疤s which斑, in tu澳rn, are跋 likely鞍 to lea爸d to i

19、n愛creasin翱g trans唉action 叭costs (笆Meyer, 辦2001).敖 芭Milgrom昂 and Ro霸berts (扒1992) d拔istingu安ish bet癌ween tw搬o categ俺ories o耙f trans笆action 疤costs.叭 胺The fir疤st type唉 arises案 from i凹nformat佰ion asy敗mmetrie巴s and i挨ncomple八teness 哀of cont芭racts a艾mong pa哎rties. 哀The sec俺ond typ叭e stems疤 from i柏mperfec挨

20、t commi靶tments 耙or oppo阿rtunist艾ic beha白vior of氨 partie霸s.柏The OEC捌D has c辦lassifi癌ed tran按saction愛 costs 背into tw吧o categ半ories:愛non-po叭licy re皚lated t凹ransact捌ion cos哀ts, whi翱ch are 板incurre拌d by pa把rties t按o volun艾tary (m擺arket) 襖transac澳tions, 隘policy敗 relate按d trans耙action 跋costs, 氨which a奧re a

21、sso邦ciated 拔with th般e imple邦mentati奧on of p暗olicies瓣.半The for半mer inc俺lude th稗e costs芭 associ敖ated wi般th gath版ering i板nformat笆ion, ne扒gotiati頒ng pric隘es, asc挨ertaini挨ng qual傲ities, 骯establi笆shing e版xclusio癌n mecha凹nisms, 爸organiz艾ing col熬lective耙 action巴s and s笆o on. T絆he latt捌er cove矮r the c壩osts i

22、n邦curred 爸by gove邦rnment 俺in gath搬ering i啊nformat般ion, pl藹anning 頒and des拔igning 皚policie百s, coll骯ecting 扒revenue巴s, dist哀ributin扮g payme矮nts, an皚d monit斑oring t搬he outc靶ome of 絆policie挨s.跋Accordi安ng to F稗urubotn佰 and Ri芭chter (懊1997), 佰transac藹tion co伴sts inv艾olve th笆e use o版f real 搬resourc扮es that

23、俺 could 百be depl霸oyed al捌ternati胺vely el辦sewhere邦 in the癌 econom傲y or th鞍e socio埃economi埃c syste襖m. Tran唉saction矮 costs 芭are per暗vasive 佰at all 愛levels 耙and typ按es of a版ctivity翱 and in熬activit矮y and c扳omprise熬 the co熬sts of 拌establi罷shing, 爸maintai版ning, a斑dapting壩, regul凹ating, 暗monitor搬ing and胺 en

24、forc佰ing rul氨es as w矮ell as 般executi癌ng tran愛saction藹s. Inte跋resting岸ly, the癌 opport扒unity c扳osts of班 misall鞍ocated 拜activit靶ies 八also fi跋t into 絆the cat捌egory o敗f trans埃action 礙costs. 藹They ma半ke a di吧stincti熬on礙 把between罷 three 隘types o把f trans胺action 哎costs :拜the co按sts of 岸using t藹he mark敖et (ma

25、r阿ket tra背nsactio埃n costs吧),癌the co安sts of 胺exercis班ing the敖 right 壩to give爸 orders擺 within霸 the or疤ganizat傲ion (ma翱nageria班l(xiāng) trans按action捌 頒costs),澳案the cos伴ts of r捌unning 吧and adj隘usting 奧a polit案ical sy巴stem (p辦olitica盎l trans阿action 八costs).八Their t爸axonomy佰 is the敗 most c邦omplete拌 to be 拔found

26、i捌n the l俺iteratu拔re and 辦compris伴es the 般costs扳 霸of usin骯g the m安arkets 敗as intr澳oduced 巴by Coas案e (1937斑), the 佰manager熬ial cos搬t(yī)s put 凹forward澳 by擺 唉William礙son (19按85) and傲 the in拔stituti瓣onal co扮sts dis吧cusse柏d by No般rth (19翱90). Th暗e Furub鞍otn傲-矮Richter皚 approa霸ch also哎 absorb扳s the d拌istinct爸

27、ion mad搬e by Mu拜llins a柏nd Baro胺n (1997百) betwe艾en dire懊ct tran隘saction澳 costs 跋(e.g. t敖o initi礙ate and拜 comple扮te a tr敖ade) an罷d oppor靶tunity 邦costs (爸e.g. th佰e昂 矮loss of背 time a澳nd reso佰urces d岸ue to d澳elay or安 manage瓣rial su扳pervisi襖on). Fu柏rthermo把re, tra叭nsactio辦ns吧 拌entail 阿costs 巴ex ante靶 耙(e

28、.g. t扳he sear扳ch and 扳informa般tion co啊sts and捌 the co頒sts of 凹negotia阿ting an捌d芭 八forming吧 a cont愛ract or稗 agreem胺ent) an靶d ex po骯st (e.g胺. the c敗osts of唉 monito阿ring an胺d enfor奧cing a氨 愛contrac按t or ag敗reement百). In p爸ractice哀, howev澳er, ex 氨ante co暗sts oft叭en coin拌cide wi胺th fixe哎d costs哎 巴and ex

29、鞍post co案sts wit半h varia癌ble cos搬t(yī)s. It 伴is impo稗r(nóng)tant t敗o recog柏nize th俺at the 跋two typ癌es of c阿osts班 扮are usu昂ally in佰terdepe藹ndent. 拌Any att哎empt to埃 reduce哎 the fo壩rmer ma辦y affec跋t the l胺atter.辦Table 敗1.把 澳Transac板tion co矮st taxo安nomy哎Transac板tion co襖sts把 耙 搬 Fixed 壩(ex ant藹e) 盎 凹 岸Variabl按e (e

30、x p扒ost)芭 唉 Marke壩t 唉 敖 八 礙 Infor跋mation 伴costs 罷 芭 Insur罷ance co哀sts哀 Searc按h costs案 Signa拔ling co懊sts白 Negot疤iation 把costs爸 Contr敖act cos熬ts捌 Manag矮erial 捌 搬 凹 Set-u矮p costs凹 皚 瓣 敖 拌 Monit俺oring c爸ost柏 Enfor稗cement 傲costs伴 Bondi斑ng cost礙s頒 Polit啊ical 昂 俺 鞍 Lobby埃ing cos皚ts岸 壩 Oper隘ational藹 costs俺

31、Publi阿c suppo懊rt cost稗s 邦 百 Compl白iance c愛osts按 Enact案ing cos瓣ts阿 澳 Dela安y costs翱Source拌: Based笆 on Fur愛utbotn 辦and Ric辦hter (1拜997).按In Tabl暗e 1, we芭 offer 皚an exte班nded cl哎assific俺ation b哀ased on昂 the Fu阿rubotn-凹Richter暗 taxono皚my芭 拔that is瓣 though白t to in凹clude a耙ll rele扒vant ty傲pes of 斑transac霸t

32、ion co叭sts. Th矮is sche阿me will頒 be use擺d昂 班for pol辦icy eva挨luation扒 in the按 next p澳aragrap拌h.伴Compara氨tive tr扒ansacti佰on cost扒s analy捌sis阿From an岸 ecolog捌ical an懊d econo敗mic per安spectiv骯e, it i熬s clear哎 that t敗radable阿 艾emissio藹n right背s outpe阿rform e扳nvironm佰ental t絆axes, b礙ut the 拜crux of擺 the fo靶

33、rmer sy安stem se扒ems岸 邦the tra靶nsactio挨n costs扮 it ent扒ails. R暗ao (200礙3) has 柏suggest疤ed that矮 the sy骯stems o扳f marke案t based半 拌emissio氨ns trad稗ing; ev柏en the案 哀well-de皚veloped盎 progra敗ms in t案he 般United 佰States耙, still胺 have澳 埃a long 礙way to 拔go befo案re bein擺g effec白tive in矮 any se吧nse bec礙ause of拜

34、 excess哎ive tra癌nsactio俺n澳 佰costs. 昂However爸, there捌 exists靶 no emp懊irical 安evidenc拜e that 敗transac斑tion co斑sts hav背e preve爸nted擺 巴trading挨 or sig暗nifican昂tly aff暗ected p半rices o背f permi版ts in t耙he 叭United 拜States八 . More凹o(jì)ver, t奧he occu疤rrence 芭of high皚 transa板ction c皚osts in啊 emissi捌ons tra頒ding d

35、o版es not背 半imply t八hat env翱ironmen埃tal tax埃ation i氨s any l班ess sus扒ceptibl俺e. As K捌rutilla瓣 (1999)柏 pointe俺d out,艾 邦the env昂ironmen芭tal eco安nomics 愛literat疤ure sti捌ll lack八s a com邦parativ靶e asses班sment o斑f trans啊action跋 扒costs.矮Environ佰mental 扒taxes矮Correct巴ive tax懊ation i艾s itsel胺f not c背ostless疤.

36、All r絆elevant敗 transa懊ction c哎osts as癌sociate哀d with 靶environ扳mental 凹taxes w艾ill be 按discuss半ed firs按t.敖 敖1. Legi擺slative襖 costs.搬 笆The dec矮ision o跋n the i背nstrume藹nt to b稗e appli吧ed in e懊nvironm扳ental p頒olicy i背s forma隘lly the哎 compet版ence of邦 the le捌gislato版r who i稗s suppo捌sed to 板act to 昂further

37、辦 the pu罷blic in奧terest.骯 But po拜liticia般ns are 拜also in版fluence扒d by va把rious i埃nterest埃 groups俺 like t拔he poll辦uting i阿ndustry般, envir俺onmenta熬l organ佰ization吧s and b奧ureaucr吧acy.版2. Info把rmation敖 costs.班 案The lit邦erature鞍 on env耙ironmen安tal tax骯 policy敗 leaves佰 room f伴or a po班ssible 矮net 吧welfare

38、隘 gain o艾f corre哎ctive t礙axation襖. 白Contain埃ing the骯 amount頒 of inf伴ormatio埃n, accu俺racy re按lates t罷o busin襖ess dec靶isions,白 howeve疤r, some耙 inform搬ation i愛s diffi埃cult to埃 obtain霸.板 Inform壩ation c俺osts ma凹y furth啊er rise案 when d瓣ifferen熬tiated 拔taxes a芭re to b敖e imple搬mented 傲in acco佰rdance捌，叭 ente

39、rp懊rises g笆et maxi般mum ben昂efit fr壩om唉.暗 Finall澳y,罷 敗environ埃mental 頒polluti隘on is o柏ften th絆e resul疤t of ac辦cidents芭. Uncer拌tainty 板also co鞍mplicat捌es the般 柏correct按 assess爸ment of案 expect吧ed soci癌al cost唉s.百3. Sear敖ch (pla版nning) 敖costs.敖 艾F(xiàn)irst-b凹est ana靶l(wèi)ysis e敗xpects 百the tax扮 author佰i翱ty to u翱

40、se pers案onalize案d跋. 按taxes a昂nd lump半 sum tr皚ansfers案 since 哎they do瓣 not br柏ing add辦itional奧 distor熬tions t扒o the e襖conomy.爸 背Search 哎costs c案an be s伴omewhat芭 mitiga班ted, th案ough, w扒hen the佰 source按 can be癌 linked扒 to the搬 奧cause o辦f pollu哎tion. T耙axing s哎ubstanc挨es enta耙ils few澳er info哀rmation頒 an

41、d se辦arch co耙sts com搬pared白 霸to pers頒onalize版d or in靶centive百 taxati俺on. Sea八rch cos昂ts can 白be furt懊her red啊uced wh凹en the 盎tax uni氨ts柏 傲are alr班eady id哎entifie伴d. 疤4. Set-稗up cost凹s. 敗With th鞍e rise 礙of the 巴modern 靶welfare唉 state,澳 the sc拌ope of 叭taxatio瓣n has霸 爸increas拔ed dram班aticall背y. Cons扒eq

42、uentl佰y, gove隘rnments隘 have熬 霸set up 藹large a擺gencies挨 to adm靶inister巴 and co辦llect a襖ll type扒s of di胺rect an隘d indir把ect tax佰es that敖 touch扒 安upon al艾most ev懊ery asp拔ect of 白human l挨ife (co凹nsumpti靶on, pro胺duction阿, busin版ess ini壩tiative辦, work,皚 骯home an伴d even 笆death).愛 If the吧 new en柏vironme俺nta

43、l ta奧xes can案 be lev啊ied and隘 collec拜ted by 叭an按 皚establi氨shed ta爸x agenc疤y, set-安up cost拜s are n皚egligib班l(xiāng)e and 霸sunk.八5奧. Opera按tional 擺costs.挨 扮Negligi敗ble set案-up cos拔ts do n襖ot impl愛y that 敗the cos骯ts of t礙ax admi翱nistrat拜ion版 案are low爸. Envir胺onmenta版l taxat半ion req啊uires s靶peciali拔zed per版son

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48、re辦duce th胺e tax b凹urden,矮 盎they ca擺n choos耙e to in靶vest in罷 abatem澳ent equ氨ipment 愛(if the佰 pay-of邦f excee唉ds the 盎tax巴 八payment阿s), to 盎reduce 礙their p傲ollutin敖g activ阿ities, 扒to swit氨ch to n吧on-taxe啊d activ班ities o俺r to tr半y百 埃and esc盎ape tax罷 paymen般ts. Cle骯arly, t八he envi熬ronment叭al tax 般admini

49、s盎tration骯 has to把 perfor奧m斑 哎costly 俺monitor頒ing act挨ivities爸 to ens熬ure com奧pliance罷 and en霸force t把a(bǔ)x paym藹ents. I霸t is im罷portant百 to dis俺tinguis捌h three半 differ邦ent pro唉blems: 壩tax eva辦sion, t班ax氨 瓣avoidan翱ce and 按tax del拌inquenc懊y. Whil啊e tax e班vasion 埃is a fr扒audulen罷t effor礙t to es瓣cape a 佰t

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51、e擺vasion 岸also le吧ad to熬 礙costs m叭ade by 按the tax矮payers 傲to comp拜ly with鞍 the ru班l(xiāng)es. Th頒e main 拌source 暗of comp安liance 皚costs藹 癌involve骯s recor百dkeepin扳g and b芭anking 唉operati爸ons. Co凹mplianc版e costs斑 can be熬 substa鞍ntial a巴nd扒 吧are est板imated,跋 f爸or exam拜ple, at絆 7 perc絆ent of 般total i扒ncome t叭ax

52、 reve隘nue.阿Conclus俺ion傲：埃 艾F(xiàn)rom th安is anal笆ysis, t隘wo main拜 conclu巴sions c佰an be d跋rawn. F懊irst, t藹he愛 傲transac懊tion co襖sts of 伴environ敖mental 拌taxatio邦n are c邦onditio熬nal upo艾n the s昂elected哎 tax ba芭se.埃 傲Althoug霸h set-u氨p costs扮 are re埃lativel耙y扮 low wh辦en draw伴ing upo凹n exist疤ing tax耙 admini凹stra

53、tio頒ns,壩 骯the enf敗orcemen艾t and c爸omplian柏ce cost氨s are l埃ikely t叭o be su班bstanti皚al. The翱 latter霸 costs 矮are熬 半determi扒ned by 稗the tax艾 rules八 comple耙xity wh鞍ich, in挨 turn, 凹seems a跋 conseq班uence o版f the l耙inkage芭 扮princip百le. The芭 more a胺ccurate耙ly the 癌tax bas佰e is de哀fined, 搬t(yī)he hig扳her the把 inf

54、orm巴ation c挨osts般 暗and sub俺sequent耙 monito奧ring, e拜nforcem拔ent and翱 compli按ance co岸st.哀 壩Secondl扒y, ther敗e appea挨rs a tr般ade-off絆 betwee叭n trans骯action 拜costs a唉nd the 盎efficac哎y of en盎vironme啊ntal哀 拌taxes. 半Correct盎ive tax佰ation, 挨though 俺desirab愛le in p藹rincipl半e, may 皚entail 鞍prohibi巴tively案 隘hig

55、h tr翱ansacti八on cost俺s that 稗can onl斑y be re案duced t柏o some 啊extent 白by sacr奧ificing疤 its or板iginal 頒goal擺 愛viz. ma斑tching 敖private懊 and so隘cial co擺sts.般Source:壩 皚L捌ode案 V跋ereeck叭,百2005八.捌”Taxes,辦 Tradab耙le Righ暗ts and 澳Transac版tion Co霸sts”瓣,把 Europe扳an Jour耙nal of 俺Law and隘 Econom把ics頒 No. 20跋,P199

56、-2氨23凹.譯文：癌稅隘收、扳交易權(quán)半和交易成本稗關(guān)于以市場(chǎng)為基案礎(chǔ)的政策方針，霸普遍認(rèn)為需要糾襖正案的皚稅務(wù)版量很大。瓣這個(gè)結(jié)論只能在伴強(qiáng)調(diào)絆設(shè)置成本吧的情況壩下成立。班我們案認(rèn)為，盎交易成本的盛行絆在很大程度敗上源于選擇的藹計(jì)稅基數(shù)或貿(mào)易拌體制敗。吧進(jìn)一步笆的版對(duì)比分析表明，疤排放限額和交易隘許靶權(quán)的暗免費(fèi)發(fā)放，在促佰成市場(chǎng)交易和上扮游監(jiān)管上不僅更拌有效，而且搬所需要的交易成絆本可能比環(huán)境稅把更少。叭反過來，環(huán)境外半部性和計(jì)稅基礎(chǔ)俺聯(lián)系的加強(qiáng)，會(huì)扳削弱任何試圖疤以盎糾正稅收來節(jié)省礙巨大的信息、執(zhí)巴行和遵從管理費(fèi)辦用的佰方法的絆效率。唉基本上有四種政扒策工具可以減少白污染，它們版分別是：辦

57、直接管理壩、拔環(huán)境責(zé)任耙、俺生態(tài)稅安收巴和排放權(quán)交易。芭后兩者是相似的拔，稗因?yàn)榘伤鼈兌际腔谑袛?chǎng)，使用拔改變拌價(jià)格體系的手段斑來減少骯環(huán)境損失。愛它頒們絆比邦前兩個(gè)的做法頒更芭受人喜愛邦，柏是壩因?yàn)榘杷C們靈活斑且具有安成本效益。按雖然它們相似，班但是大多數(shù)國(guó)家懊依靠的是稅收而安不是交易許權(quán)。哀自從京都議定書疤后背，安國(guó)家對(duì)交易排放爸權(quán)產(chǎn)生了新的興癌趣。隨著公共利敗益的提高，鞍復(fù)雜的系統(tǒng)和霸其隨后的交易成昂本受到了不斷的邦質(zhì)疑啊。敖稅收通常既有激骯勵(lì)的影響，又能懊產(chǎn)生財(cái)務(wù)效應(yīng)霸。藹盡管皮古邦稅的目的奧是為了有關(guān)活動(dòng)敖的減少和污染程霸度的變化，但是柏環(huán)境稅通常被理稗解為只是政府替氨代收入的把

58、來源。愛如果藹國(guó)庫(kù)隘偏好俺低，昂公眾稗可能捌支持案環(huán)境稅制絆的改革。他們認(rèn)叭為可以用稅收減盎免政策來平衡環(huán)藹境稅收或者運(yùn)用阿到其他地方罷來壩激勵(lì)污安染的減少。然而敗，這并不能解決爸系統(tǒng)信息的問題埃。當(dāng)環(huán)境稅收過瓣低時(shí)，欠佳捌減排吧的問題就會(huì)產(chǎn)生壩。另外，高稅收氨將導(dǎo)致不必要的伴損失叭。此外，人們認(rèn)按識(shí)到少量存在的斑某些外部性氨原因并不值得讓班國(guó)家糾正稅收板?？扑贡常?960）骯認(rèn)為，在某些情矮況下，溢出效應(yīng)襖的減少可以通過斑私下談判達(dá)成。靶這種認(rèn)識(shí)導(dǎo)致了唉一項(xiàng)新的政策工般具的發(fā)展。交易成本分類按如今交易成本經(jīng)百常用來解釋非市頒場(chǎng)現(xiàn)象。在文獻(xiàn)凹中出現(xiàn)的笆許多不同埃定義白，為很多隘還沒有被翻譯成芭

59、標(biāo)準(zhǔn)的成本項(xiàng)目骯的概念提供了認(rèn)拌識(shí)般。因此熬，霸我們隘應(yīng)該藹從另外的角度看佰看艾不同翱作者昂給出愛的挨不同定義，這為巴我們完成分類提安供了可操作性。俺科斯（1937隘）敗認(rèn)為百交易成本安的概念哎解釋瓣了為什么其在吧企業(yè)安外匯交易過程中氨是不可班替代般的，即熬企業(yè)阿活動(dòng)因斑涉及市場(chǎng)傲交易所絆產(chǎn)生瓣的吧巨額費(fèi)用。藹許多澳文獻(xiàn)搬中也盎總結(jié)出矮了阿各種叭定義，懊并絆且班對(duì)伴于那些艾尚未被擺歸類的伴費(fèi)用唉有著不同的靶見解。隘但拌科斯芭也扮明確地表示，他爸所說的安不一定就是板交易成本的皚具體絆意思。半不同類型的瓣企業(yè)唉成本柏組成并不相同，跋在不同的政策過襖程中，交易費(fèi)用叭的叭類別辦是根據(jù)在成本費(fèi)愛用中所皚

60、承擔(dān)傲的岸重要耙程度而定藹的白。敖明確伴交易成本的分類疤也可以安對(duì)拜改進(jìn)政策設(shè)計(jì)和挨加強(qiáng)佰管理有翱所般幫助。岸據(jù)達(dá)爾曼（19熬79）挨指出胺，交易成本包括白：熬搜索和信息成本骯，跋談判和決策成本礙，扮監(jiān)督和執(zhí)稗法擺成本把。敖為了俺減少這些伴成本白費(fèi)用捌，礙必須骯將其案各唉組成部分翱解釋清楚。敖盡管班通過不確定性的白原則捌，各組成部分佰間因翱相互協(xié)調(diào)皚而八減少叭了部分半交易成本唉，皚但班有時(shí)也昂可能不會(huì)成功。艾無論霸在任何時(shí)候，新斑產(chǎn)品暗或安更新岸的扮產(chǎn)品與原有產(chǎn)品扳之間癌都存在半競(jìng)爭(zhēng)矛盾拔，而白變革的不確定性礙，很可能反過來啊導(dǎo)致交易成本癌的俺增加（邁耶，2隘001）鞍。愛米爾格羅姆和羅耙伯半