Tax on Output of the Polluting Industry is Not a Tax on Pollution: The Importance of Hitting the Target, A. Fullerton, D., Hong, I., & Metcalf, G. E. In Behavioral and Distributional Effects of Environmental Policy, pages 13–43. National Bureau of Economic Research, Cambridge, MA, 2001.
Tax on Output of the Polluting Industry is Not a Tax on Pollution: The Importance of Hitting the Target, A [pdf]Paper  bibtex   

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