Ohio State University.
Q J Econ. 2011;63(1):49-70. doi: 10.1093/oep/gpq017.
This paper examines how the effectiveness of regulatory framework influences levels of sulphur emissions in a scenario where, to reduce its (emission-) tax payments, a polluting firm may under-report emissions level at the risk of being audited and fined. First, a model to explain how changes in regulatory framework (e.g., audit effectiveness) and transboundary spillovers affect both actual and reported emissions is developed. Then the theoretical predictions using data for 39 European countries from 1999 to 2003 are tested and inferences about true emission levels are made. The empirical analysis supports the theoretical predictions with significant implications for the interpretation of pollution data reported to international monitoring agencies. Countries with effective regulation are likely to have relatively high reported emissions of sulphur. But this should not automatically be interpreted as weak environmental performance, because their actual pollution levels are likely to be lower than in nations with less effective regulation.
本文考察了在这样一种情况下，监管框架的有效性如何影响硫排放水平：为了减少（排放）税的支付，污染企业可能会冒着被审计和罚款的风险少报排放水平。首先，建立了一个模型来解释监管框架的变化（例如，审计效果）和跨境溢出效应对实际和报告排放的影响。然后，利用 1999 年至 2003 年 39 个欧洲国家的数据对理论预测进行了检验，并对真实排放水平进行了推断。实证分析支持了理论预测，对向国际监测机构报告的污染数据的解释具有重要意义。监管有效的国家可能会有相对较高的报告硫排放量。但这不应该被自动解读为环境表现不佳，因为它们的实际污染水平可能低于监管效果较差的国家。
