@article{oai:reitaku.repo.nii.ac.jp:00000140,
 author = {永井, 四郎 and Nagai, Shiro},
 issue = {1},
 journal = {麗澤経済研究, Reitaku International Journal of Economic Studies},
 month = {Mar},
 note = {Pollution tax gives the firm a strong economic incentive to reduce emissions from the present market level to the next market level. But it is by no means clear that a pollution tax induces innovation of pollution abatement.
In this paper we will examine the plausibility of our assertion that the imposition of `incentive tax rate' has the effect of reducing pollution by spurring innovation.},
 pages = {19--27},
 title = {「インセンティブ税率」の理論},
 volume = {19},
 year = {2011}
}