税收、交易权和交易成本文献翻译

1、原文：斑Taxes, 颁Tradabl吧e Right颁s and T霸ransact把ion Cos办ts袄With re澳spect t伴o marke拜t-based靶 policy耙 approa袄ches, i啊t is a 靶widely 版held vi阿ew that懊 correc败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坝t is ar皑gued th艾at the 绊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爱he poli笆cy inst爱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碍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败ikely t鞍o entai叭l fewer岸 transa搬ction c爱osts班 邦than en安vironme岸ntal ta碍xes. An翱y attem芭pt, in 盎turn, t柏o save 唉the hug袄e infor八mation,白 enforc盎ement a疤nd comp阿liance 办costs捌 拜incurre啊d by co拔rrectiv邦e taxat肮ion imp奥a

4、irs it疤s effic把acy by 班severin艾g the l背ink bet败ween th把e envir阿onmenta败l颁 袄externa蔼lity an搬d疤 班the tax艾 base.吧Basical芭ly, the鞍re exis罢t four 碍policy 耙instrum颁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坝logical岸 taxes 跋and tra矮dable e扳mission摆 rights绊. The l熬atte

5、r t蔼wo are 澳similar昂 in蔼 办the sen矮se that板 they a百re mark矮et-base百d instr懊uments 拔that us爱e the p扮rice败 白system 颁to inte按rnalize翱 enviro岸nmental暗 摆damages扒.傲 奥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坝ost-eff爱ective 蔼as form唉ally de柏monstra伴ted背.

6、板 叭Despite鞍 昂their s绊imilari罢ty, mos凹t count唉ries re坝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Protoco奥l, howe挨ver, th百ere is 肮a renew唉ed poli敖tical a氨nd scie摆ntific 敖interes氨t in tr昂adable 阿emissio啊n捌 拌rights.肮 岸With th隘is rise暗 in pub半lic int耙erest, 叭the all岸eged co办mplexit

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

8、bou捌t a cha搬nge in 皑activit懊y and p扮ollutio唉n level班s, envi肮ronment跋al斑 半taxes c蔼an be e靶asily c把onceive凹d as ju傲st an a澳lternat颁ive sou版rce of 捌revenue俺 for th熬e gover柏nment.班 皑Assumin靶g a low捌 treasu阿ry pref跋erence,吧 public瓣 suppor坝t may h把ave 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办ts else翱where o半r provi胺des败 扳tax inc败entives瓣 for po罢llution碍 reduct扮ion. Ho啊wever, 稗this do哎es not 艾solve t哎he syst白emic in柏formati肮on笆 肮problem拔. When 摆environ凹mental 摆taxes a靶re set 百too low安, subop爱timal e挨mission板 reduct白ions癌 翱will re八sult

10、. A爱lternat坝ively, 鞍high ta耙xes wil半l cause艾 unwarr碍anted d拜eadweig唉ht loss艾es. Mor肮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肮0)岸 拜convinc百ingly a办rgued t扳hat, un芭der cer凹tain埃 袄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皑 privat摆e negot傲iations霸.案 版This in靶sight h埃as led 哀to the 案develop爱ment of疤 a new 般policy 敖instrum皑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摆rket ph懊enomena啊. Many 昂differe懊nt defi背nitions傲 appear八 in the凹 litera扳ture,肮 般offerin罢g vario翱us conc哀eptual 矮insight唉s that 颁have no白t been 扒transla坝ted yet颁 into s拌tandard搬 cost柏 昂categor板ies. Th绊erefore伴, we fi搬rst tak颁e anoth靶er look袄 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袄ssibly 安complet胺e taxon伴omy.伴The con靶cept of摆 transa拌ction c懊osts wa袄s intro吧duced b唉y Coase罢 (1937)挨 to exp暗lain wh俺y firms凹 exist疤 傲as an a鞍lternat挨ive for百 organi扳zing ec拔onomic 袄activit阿y by me袄ans of 挨exchang鞍e trans阿ac

14、tions败 across爱 八the mar暗ket. Th坝e answe芭r is th绊at firm版s arise伴 becaus啊e there挨 are su按bstanti败al cost疤s invol把ved in翱 艾using t盎he mark把et. Man坝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碍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 蔼about w挨hat he 颁meant b背y these扳 transa凹ction氨 柏costs. 扒Since d哀ifferen八t types皑 of cos白ts may 稗be born碍e by di芭fferent笆 player拌s at di哎fferent吧 points绊 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 颁are acc氨ounted 挨for. Wh百en comp埃lete, t背ransact蔼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颁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爱ng cost靶s,摆 拌唉monitor办ing and艾 enforc八ement c败osts.熬The eco班nomic r鞍ational岸e of in捌stituti伴ons lie颁s in th笆e reduc埃tion of盎 those 败costs. 摆This mu白st be i疤nterpre八ted car哀efully.凹 Howeve班r, alth爱ough in斑stituti板ons are捌, in pr耙inciple奥, 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肮ot succ癌eed so.矮 New or版 changi扮ng inst坝itution瓣s may g伴enerate疤, at an颁y point瓣 in tim澳e, inco柏nsisten吧cies be办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爱creasin翱g trans唉action 叭costs (笆Meyer, 办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败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办lassifi癌ed tran按saction爱 costs 背into tw吧o categ半ories:爱non-po叭licy re皑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摆arket) 袄transac澳tions, 隘policy败 relate按d trans耙action 跋costs, 氨which a奥re a

21、sso邦ciated 拔with th般e imple邦mentati奥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颁ng pric隘es, asc挨ertaini挨ng qual傲ities, 肮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绊he latt捌er cove矮r the c坝osts i

22、n邦curred 爸by gove邦rnment 俺in gath搬ering i啊nformat般ion, pl蔼anning 颁and des拔igning 皑policie百s, coll肮ecting 扒revenue巴s, dist哀ributin扮g payme矮nts, an皑d monit斑oring t搬he outc靶ome of 绊policie挨s.跋Accordi安ng to F稗urubotn佰 and Ri芭chter (懊1997), 佰transac蔼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办sewhere邦 in the癌 econom傲y or th鞍e socio埃economi埃c syste袄m. Tran唉saction矮 costs 芭are per暗vasive 佰at all 爱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罢shing, 爸maintai版ning, a斑dapting坝, 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爱saction蔼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 绊the cat捌egory o败f trans埃action 碍costs. 蔼They ma半ke a di吧stincti熬on碍 把between罢 three 隘types o把f trans胺action 哎costs :拜the co按sts of 岸using t蔼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 坝to give爸 orders摆 within霸 the or疤ganizat傲ion (ma翱nageria班l trans按action捌 颁costs),澳案the cos伴ts of r捌unning 吧and adj隘usting 奥a polit案ical sy巴stem (p办olitica盎l trans阿action 八costs).八Their t爸axonomy佰 is the败 most c邦omplete拌 to be 拔found

26、i捌n the l俺iteratu拔re and 办compris伴es the 般costs扳 霸of usin肮g the m安arkets 败as intr澳oduced 巴by Coas案e (1937斑), the 佰manager熬ial cos搬ts put 凹forward澳 by摆 唉William碍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皑 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碍ate and拜 comple扮te a tr敖ade) an罢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袄on). Fu柏rthermo把re, tra叭nsactio办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颁sts of 凹negotia阿ting an捌d芭 八forming吧 a cont爱ract or稗 agreem胺ent) an靶d ex po肮st (e.g胺. the c败osts of唉 monito阿ring an胺d enfor奥cing a氨 爱contrac按t or ag败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ts. It 伴is impo稗rtant t败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蔼ndent. 拌Any att哎empt to埃 reduce哎 the fo坝rmer ma办y affec跋t the l胺atter.办Table 败1.把 澳Transac板tion co矮st taxo安nomy哎Transac板tion co袄sts把 耙 搬 Fixed 坝(ex ant蔼e) 盎 凹 岸Variabl按e (e

30、x p扒ost)芭 唉 Marke坝t 唉 敖 八 碍 Infor跋mation 伴costs 罢 芭 Insur罢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 皑 瓣 敖 拌 Monit俺oring c爸ost柏 Enfor稗cement 傲costs伴 Bondi斑ng cost碍s颁 Polit啊ical 昂 俺 鞍 Lobby埃ing cos皑ts岸 坝 Oper隘ational蔼 costs俺

31、Publi阿c suppo懊rt cost稗s 邦 百 Compl白iance c爱osts按 Enact案ing cos瓣ts阿 澳 Dela安y costs翱Source拌: Based笆 on Fur爱utbotn 办and Ric办hter (1拜997).按In Tabl暗e 1, we芭 offer 皑an exte班nded cl哎assific俺ation b哀ased on昂 the Fu阿rubotn-凹Richter暗 taxono皑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颁 be use摆d昂 班for pol办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败mic per安spectiv肮e, it i熬s clear哎 that t败radable阿 艾emissio蔼n right背s outpe阿rform e扳nvironm佰ental t绊axes, b碍ut the 拜crux of摆 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碍3) has 柏suggest疤ed that矮 the sy肮stems o扳f marke案t based半 拌emissio氨ns trad稗ing; ev柏en the案 哀well-de皑veloped盎 progra败ms in t案he 般United 佰States耙, still胺 have澳 埃a long 碍way to 拔go befo案re bein摆g effec白tive in矮 any se吧nse bec碍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 败transac斑tion co斑sts hav背e preve爸nted摆 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over, t奥he occu疤rrence 芭of high皑 transa板ction c皑osts in啊 emissi捌ons tra颁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 爱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绊elevant败 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摆slative袄 costs.搬 笆The dec矮ision o跋n the i背nstrume蔼nt to b稗e appli吧ed in e懊nvironm扳ental p颁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、办 the pu罢blic in奥terest.肮 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办uting i阿ndustry般, envir俺onmenta熬l organ佰ization吧s and b奥ureaucr吧acy.版2. Info把rmation敖 costs.班 案The lit邦erature鞍 on env耙ironmen安tal tax肮 policy败 leaves佰 room f伴or a po班ssible 矮net 吧welfare

38、隘 gain o艾f corre哎ctive t碍axation袄. 白Contain埃ing the肮 amount颁 of inf伴ormatio埃n, accu俺racy re按lates t罢o busin袄ess dec靶isions,白 howeve疤r, some耙 inform搬ation i爱s diffi埃cult to埃 obtain霸.板 Inform坝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坝om唉.暗 Finall澳y,罢 败environ埃mental 颁polluti隘on is o柏ften th绊e resul疤t of ac办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First-b凹est ana靶lysis e败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皑ansfers案 since 哎they do瓣 not br柏ing add办itional奥 distor熬tions t扒o the e袄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 奥cause o办f pollu哎tion. T耙axing s哎ubstanc挨es enta耙ils few澳er info哀rmation颁 an

41、d se办arch co耙sts com搬pared白 霸to pers颁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. 败With th鞍e rise 碍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 蔼large a摆gencies挨 to adm靶inister巴 and co办llect a袄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坝tiative办, work,皑 肮home an伴d even 笆death).爱 If the吧 new en柏vironme俺nta

43、l ta奥xes can案 be lev啊ied and隘 collec拜ted by 叭an按 皑establi氨shed ta爸x agenc疤y, set-安up cost拜s are n皑egligib班le and 霸sunk.八5奥. Opera按tional 摆costs.挨 扮Negligi败ble set案-up cos拔ts do n袄ot impl爱y that 败the cos肮ts of t碍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

44、nel 唉that ga翱ther癌 埃the inf哀ormatio按n discu蔼ssed ab矮ove, id败entifie俺s the c颁orrect 皑tax bas跋e, dete百rmines 巴the opt唉imal ta办x叭 板rate, f氨eeds th巴at info稗rmation氨 into t阿he exis熬ting ta爸x syste翱m and, 叭if reve班nues ar案e earma罢rked, c癌ollects扳 耙the tax靶 money 肮and est敖ablishe笆s a spe扮cial fu埃nd. Alt办ho

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54、orm巴ation c挨osts般 暗and sub俺sequent耙 monito奥ring, e拜nforcem拔ent and翱 compli按ance co岸st.哀 坝Secondl扒y, ther败e appea挨rs a tr般ade-off绊 betwee叭n trans肮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爱le in p蔼rincipl半e, may 皑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奥ificing疤 its or板iginal 颁goal摆 爱viz. ma斑tching 敖private懊 and so隘cial co摆sts.般Source:坝 皑L捌ode案 V跋ereeck叭,百2005八.捌”Taxes,办 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颁 No. 20跋,P199

56、-2氨23凹.译文：癌税隘收、扳交易权半和交易成本稗关于以市场为基案础的政策方针，霸普遍认为需要纠袄正案的皑税务版量很大。瓣这个结论只能在伴强调绊设置成本吧的情况坝下成立。班我们案认为，盎交易成本的盛行绊在很大程度败上源于选择的蔼计税基数或贸易拌体制败。吧进一步笆的版对比分析表明，疤排放限额和交易隘许靶权的暗免费发放，在促佰成市场交易和上扮游监管上不仅更拌有效，而且搬所需要的交易成绊本可能比环境税把更少。叭反过来，环境外半部性和计税基础俺联系的加强，会扳削弱任何试图疤以盎纠正税收来节省碍巨大的信息、执巴行和遵从管理费办用的佰方法的绊效率。唉基本上有四种政扒策工具可以减少白污染，它们版分别是：办

57、直接管理坝、拔环境责任耙、俺生态税安收巴和排放权交易。芭后两者是相似的拔，稗因为吧它们都是基于市败场，使用拔改变拌价格体系的手段斑来减少肮环境损失。爱它颁们绊比邦前两个的做法颁更芭受人喜爱邦，柏是坝因为拌它颁们灵活斑且具有安成本效益。按虽然它们相似，班但是大多数国家懊依靠的是税收而安不是交易许权。哀自从京都议定书疤后背，安国家对交易排放爸权产生了新的兴癌趣。随着公共利败益的提高，鞍复杂的系统和霸其随后的交易成昂本受到了不断的邦质疑啊。敖税收通常既有激肮励的影响，又能懊产生财务效应霸。蔼尽管皮古邦税的目的奥是为了有关活动敖的减少和污染程霸度的变化，但是柏环境税通常被理稗解为只是政府替氨代收入的把

58、来源。爱如果蔼国库隘偏好俺低，昂公众稗可能捌支持案环境税制绊的改革。他们认叭为可以用税收减盎免政策来平衡环蔼境税收或者运用阿到其他地方罢来坝激励污安染的减少。然而败，这并不能解决爸系统信息的问题埃。当环境税收过瓣低时，欠佳捌减排吧的问题就会产生坝。另外，高税收氨将导致不必要的伴损失叭。此外，人们认按识到少量存在的斑某些外部性氨原因并不值得让班国家纠正税收板。科斯背（1960）肮认为，在某些情矮况下，溢出效应袄的减少可以通过斑私下谈判达成。靶这种认识导致了唉一项新的政策工般具的发展。交易成本分类按如今交易成本经百常用来解释非市颁场现象。在文献凹中出现的笆许多不同埃定义白，为很多隘还没有被翻译成芭

59、标准的成本项目肮的概念提供了认拌识般。因此熬，霸我们隘应该蔼从另外的角度看佰看艾不同翱作者昂给出爱的挨不同定义，这为巴我们完成分类提安供了可操作性。俺科斯（1937隘）败认为百交易成本安的概念哎解释瓣了为什么其在吧企业安外汇交易过程中氨是不可班替代般的，即熬企业阿活动因斑涉及市场傲交易所绊产生瓣的吧巨额费用。蔼许多澳文献搬中也盎总结出矮了阿各种叭定义，懊并绊且班对伴于那些艾尚未被摆归类的伴费用唉有着不同的靶见解。隘但拌科斯芭也扮明确地表示，他爸所说的安不一定就是板交易成本的皑具体绊意思。半不同类型的瓣企业唉成本柏组成并不相同，跋在不同的政策过袄程中，交易费用叭的叭类别办是根据在成本费爱用中所皑

60、承担傲的岸重要耙程度而定蔼的白。敖明确伴交易成本的分类疤也可以安对拜改进政策设计和挨加强佰管理有翱所般帮助。岸据达尔曼（19熬79）挨指出胺，交易成本包括白：熬搜索和信息成本肮，跋谈判和决策成本碍，扮监督和执稗法摆成本把。敖为了俺减少这些伴成本白费用捌，碍必须肮将其案各唉组成部分翱解释清楚。敖尽管班通过不确定性的白原则捌，各组成部分佰间因翱相互协调皑而八减少叭了部分半交易成本唉，皑但班有时也昂可能不会成功。艾无论霸在任何时候，新斑产品暗或安更新岸的扮产品与原有产品扳之间癌都存在半竞争矛盾拔，而白变革的不确定性碍，很可能反过来啊导致交易成本癌的俺增加（迈耶，2隘001）鞍。爱米尔格罗姆和罗耙伯半