Lans Bovenberg, A.; Goulder, Lawrence H. - In: Handbook of public economics : volume 3, (pp. 1471-1545). 2002
motivated taxes and various non-tax environmental policy instruments in terms of their efficiency and distributional impacts …. Much of the analysis is performed in a second-best setting where the government relies on distortionary taxes to finance … place outside of the market that is targeted for regulation. Section 2 examines the optimal level of environmental taxes …