چکیده:
The purpose of this study is to estimate the shadow price of CO2 gas emission utilizing the output distance function including good products (GDP) and bad products (CO2). At the first, output oriented technical efficiency under the two assumptions of weak and strong disposability of CO2 and Environmental Efficiency Index are estimated using the Iran’s economic data. Shadow price of CO2 gas emission is derived employing a Translog distance function.Results show that the average of technical efficiency under the two assumptions of strong and weak disposability and environmental efficiency are equal to 1.0743, 1.0910 and 0.99267, respectively. Average shadow price of CO2 emission is 0.10933 million US dollars per thousand tons based on the constant price of the year 2000.In the present paper we have analyzed an important problem in the field of game theory, which is faced more frequently in the issues of income tax and has not been paid attention by scientific resources. The problem in question is the affect of taxpayer's unintentional error on optimum auditing strategy. One of the important problems in today's tax organizations is the presence of taxpayers’ unintentional error in their future income calculation and anticipation of their own economic activities for reporting on income tax statement. These errors will affect the optimum control and inspection strategy of net overall taxes. In the presented model in this paper, we have tried to consider the problem in specific condition in which the outcome results are very interesting.
خلاصه ماشینی:
"Derivation of Shadow Price for CO2 Gas Emission Using Distance Function Approach Gholamali Sharzehi 1 Morteza Molaei 2 Abstract Keywords: ( Associate Professor, Faculty of Economics, University of Tehran Ph. D.
Estimating marginal cost of abatement will help the country analyze the cost effectiveness of alternatives ways to reduce emission, predict environmental effects of economic growth, and make decision about trading international tradable pollution permit.
This paper uses the nonparametric DEA (Data Envelopment Analysis) approach (Fare and Grosskopf, 2000) to estimate technical and environmental efficiencies of Iran economy; then employs a distance function to generate shadow price for CO2 defined as the marginal cost of abatement in terms of desirable output (GDP).
2-4- Estimation Method and Data In order to generate the shadow price of bad output, we need to parameterize and calculate the parameters of the output distance function.
If the values of distance function under two assumption of weak and strong disposability of CO2 are the same then EE equal to one and CO2 emission can be abated without reducing GDP; but if they are different, country has an environmentally binding production technology.
Table 2 presents mean values for output distance function under weak and strong disposability and environmental efficiency, too.
3, shadow price of CO2 can be interpreted as marginal cost of abatement CO2 with respect to GDP and that shows a short term changes in environmental quality if GDP changes while technical efficiency remains constant."