@article{oai:reitaku.repo.nii.ac.jp:00000102,
 author = {Nagai, Shiro},
 issue = {1},
 journal = {麗澤経済研究, Reitaku International Journal of Economic Studies},
 month = {Mar},
 note = {The Pigovian tax is widely known as a method to internalize a negative externality by imposing on polluters a tax equal to the value of the marginal loss suffered by the victims of pollution.There are two aspects regarding efficiency under this tax.One is efficiency in the sense that net social benefit becomes maximized.The other is efficiency realized in terms of cost, that is, efficiency in the sense that a certain pollution reduction target is achieved with minimal social cost.Of course, such efficiency is considered not only in the Pigovian tax, but also in the Baumol-Oates tax.This paper points out that the framework of current theory has a serious problem with regard to efficiency in the second sense.The focus of our discussion is the basic proposition of environmental tax theory that the optimal amount of emission is determined at the intersection of marginal external cost curve and a curve in the aggregate of each firm's marginal profit curve.If this proposition is denied, we must accept that a situation where social welfare and private efficiency are not compatible.},
 pages = {77--96},
 title = {環境政策理論の再検討},
 volume = {20},
 year = {2012}
}