Pavel, Jan; Vítek, Leo_ --- "Transaction costs of environmental taxation: the administrative burden" [2012] ELECD 1241; in Milne, E. Janet; Andersen, S. Mikael (eds), "Handbook of Research on Environmental Taxation" (Edward Elgar Publishing, 2012) 273

Book Title: Handbook of Research on Environmental Taxation

Editor(s): Milne, E. Janet; Andersen, S. Mikael

Publisher: Edward Elgar Publishing

ISBN (hard cover): 9781848449978

Section: Chapter 15

Section Title: Transaction costs of environmental taxation: the administrative burden

Author(s): Pavel, Jan; Vítek, Leo_

Number of pages: 10

Abstract/Description:

This chapter deals with the concept of transaction costs of environmental taxation. It analyzes the discussion about their definition, the problem of their measurement and their role in the evaluation of efficiency of the environmental taxes, and presents the results of relevant empirical studies that deal with their quantification.