Environmental Tax Burden in a Vertical Relationship with Pollution-Abatement R&D
Bibliographic record
Abstract
In contrast to the polluter-pays principle, environmental taxes are imposed at various points in the chain of production and distribution (e.g., the fuel and regulatory energy taxes in the Netherlands). To discuss the effects of environmental tax burden ratio on economic outcomes, we consider a market where there is one upstream firm and two downstream firms that pollute the environment. The government imposes environmental tax on the upstream and downstream firms at some tax burden ratio. Given the tax burden, the downstream firms invest in pollution-abatement technology. After investment, the upstream firm chooses a wholesale price, and then the downstream firms compete a la Cournot. We obtain the following results: First, the total amount of environmental damage increases with the tax burden in the downstream market if the pollution-abatement technology is inefficient. Second, the profit of downstream firms increases with their tax burden if the tax burden is small. Finally, in the optimal tax burden scenario, both upstream and downstream firms may have to pay tax.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.005 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.001 | 0.002 |
| Science and technology studies | 0.002 | 0.001 |
| Scholarly communication | 0.004 | 0.004 |
| Open science | 0.001 | 0.002 |
| Research integrity | 0.002 | 0.002 |
| Insufficient payload (model declined to judge) | 0.026 | 0.001 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".