原文：Taxes,TradableRightsandTransactionCostsWithrespecttomarket-basedpolicyapproaches,itisawidelyheldviewthatcorrectivetaxationentailssubstantial.Thisconclusiononlyholdsifset-upcostsaresingledout.Itisarguedthattheprevalenceoftransactioncostsislargelydependentonthedesignofthepolicyinstrument,respectivelythetaxbaseorthetradingregimechosen.Comparativeanalysisfurthershowsthatacap-and-tradeprogramofemissionpermitsdistributedforfree,tradedonabrokeredmarketandmonitoredupstreamisnotonlymoreeffective,butalsolikelytoentailfewertransactioncoststhanenvironmentaltaxes.Anyattempt,inturn,tosavethehugeinformation,enforcementandcompliancecostsincurredbycorrectivetaxationimpairsitsefficacybyseveringthelinkbetweentheenvironmentalexternalityandthetaxbase.Basically,thereexistfourpolicyinstrumentstocurbpollution:directregulation,environmentalliability,ecologicaltaxesandtradableemissionrights.Thelattertwoaresimilarinthesensethattheyaremarket-basedinstrumentsthatusethepricesystemtointernalizeenvironmentaldamages.Theycomparefavorablytothetwoformerapproachesbecausetheyareflexibleandcost-effectiveasformallydemonstrated.Despitetheirsimilarity,mostcountriesrelyontaxesinsteadoftradablepermits.SincetheKyotoProtocol,however,thereisarenewedpoliticalandscientificinterestintradableemissionrights.Withthisriseinpublicinterest,theallegedcomplexityofthesystemandsubsequenttransactioncostsareunremittinglycriticized.Inthisarticle,wewillassessthemeritsofthiscriticism.Taxestypicallycarrybothanincentiveandfinancialeffect.AlthoughthepurposeofPigouviantaxationistobringaboutachangeinactivityandpollutionlevels,environmentaltaxescanbeeasilyconceivedasjustanalternativesourceofrevenueforthegovernment.Assumingalowtreasurypreference,publicsupportmayhavetobewonbyanenvironmentaltaxreformthatbalancesenvironmentaltaxrevenueswithtaxcutselsewhereorprovidestaxincentivesforpollutionreduction.However,thisdoesnotsolvethesystemicinformationproblem.Whenenvironmentaltaxesaresettoolow,suboptimalemissionreductionswillresult.Alternatively,hightaxeswillcauseunwarranteddeadweightlosses.Moreover,ithasbeenrecognizedthatthemereexistenceofanexternalitydoesnotinitselfmeritcorrectivestateaction.Coase(1960)convincinglyarguedthat,undercertaincircumstances,thereductionofspill-overeffectscanbeachievedviaprivatenegotiations.Thisinsighthasledtothedevelopmentofanewpolicyinstrument.Transactioncosts:ThequestfortaxonomyTransactioncostsarenowadaysfrequentlyinvokedtoexplaininstitutional,non-marketphenomena.Manydifferentdefinitionsappearintheliterature,offeringvariousconceptualinsightsthathavenotbeentranslatedyetintostandardcostcategories.Therefore,wefirsttakeanotherlookatthedifferentdefinitionsofferedbyvariousauthorsfromwhichwewillderiveanoperationalandpossiblycompletetaxonomy.TheconceptoftransactioncostswasintroducedbyCoase(1937)toexplainwhyfirmsexistasanalternativefororganizingeconomicactivitybymeansofexchangetransactionsacrossthemarket.Theansweristhatfirmsarisebecausetherearesubstantialcostsinvolvedinusingthemarket.Manydifferentdefinitionsappearintheliterature,offeringvariousconceptualinsightsthathavenotbeentranslatedyetintostandardcostcategories.Coasewasnotveryexplicitaboutwhathemeantbythesetransactioncosts.Sincedifferenttypesofcostsmaybebornebydifferentplayersatdifferentpointsinthepolicyprocess,aproperclassificationoftransactioncostcategoriesisimportanttoassurethatallrelevantcostsareaccountedfor.Whencomplete,transactioncosttaxonomymayalsobehelpfulinimprovingpolicydesignandmanagement.AccordingtoDahlman(1979),transactioncostsinclude:–searchandinformationcosts,–bargaininganddecision-makingcosts,–monitoringandenforcementcosts.Theeconomicrationaleofinstitutionsliesinthereductionofthosecosts.Thismustbeinterpretedcarefully.However,althoughinstitutionsare,inprinciple,designedtoreducetransactioncostsbydiminishinguncertainty,theymaynotsucceedso.Neworchanginginstitutionsmaygenerate,atanypointintime,inconsistenciesbetweencompetinginstitutionsaswellasuncertaintyoverfutureinstitutionalchangeswhich,inturn,arelikelytoleadtoincreasingtransactioncosts(Meyer,2001).MilgromandRoberts(1992)distinguishbetweentwocategoriesoftransactioncosts.Thefirsttypearisesfrominformationasymmetriesandincompletenessofcontractsamongparties.Thesecondtypestemsfromimperfectcommitmentsoropportunisticbehaviorofparties.TheOECDhasclassifiedtransactioncostsintotwocategories:–non-policyrelatedtransactioncosts,whichareincurredbypartiestovoluntary(market)transactions,–policyrelatedtransactioncosts,whichareassociatedwiththeimplementationofpolicies.跳Thef貨ormer外incl庫udet奪heco娃stsa蜂ssoci攝ated道with踐gathe鎖ring服infor撤matio耗n,ne肺gotia矮ting響price咳s,as燃certa停ining撤qual昨ities嶄,est覺ablis洋hing窩exclu護sion碰mecha希nisms悔,org杏anizi賠ngco普llect伯ivea做ction慨sand殲soo舒n.Th房elat附terc尚over御thec盆osts席incur僚redb林ygov程ernme競ntin童gath偉ering阻info征rmati鵲on,p翼lanni貿(mào)ngan套ddes扯ignin槍gpol鳥icies院,col藍lecti桿ngre劇venue槍s,di終strib減uting盤paym隆ents,馳and拒monit毛oring廚the禁outco愉meof崖poli欄cies.里Accor把ding綢toFu紛rubot蘆nand牛Rich裂ter(曲1997)蟻,tra霧nsact哭ionc鏟osts新invol征veth珍euse鉆ofr曾ealr創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疫多數(shù)國家依雨靠的是稅收爸而不是交易規(guī)許權(quán)。恭自從京都議幻定書績后清，短國家對交易灌排放權(quán)產(chǎn)生刊了新的興趣夫。隨著公共傳利益的提高擦，沙復(fù)雜的系統(tǒng)圈和合其隨后的交案易成本受到即了不斷的質(zhì)卻疑發(fā)。頂稅收通常既憑有激勵的影請響，又能產(chǎn)弦生財務(wù)效應(yīng)少。燥盡管皮古耳稅的目的介是為了有關(guān)鍵活動的減少提和污染程度缸的變化，但街是環(huán)境稅通禿常被理解為魯只是政府替暴代收入的喬來源。穗如果仇國庫種偏好雨低，武公眾靜可能昏支持貫環(huán)境稅制平的改革。他竟們認為可以峽用稅收減免閘政策來平衡超環(huán)境稅收或男者運用講到其他地方晴來芽激勵污頓染的減少。侍然而，這并恭不能解決系罰統(tǒng)信息的問胸題。當環(huán)境筒稅收過低時澇，欠佳陽減排堅的問題就會嗚產(chǎn)生。另外失，高稅收將循導(dǎo)致不必要出的損失澤。此外，人色們認識到少島量存在的某瞞些外部性邁原因并不值社得讓國家糾冷正稅收件。科斯規(guī)（1960菠）瞞認為，在某因些情況下，文溢出效應(yīng)的登減少可以通唐過私下談判拘達成。這種汪認識導(dǎo)致了厭一項新的政塘策工具的發(fā)納展。竭交易成本分得類堂如今交易成竿本經(jīng)常用來卵解釋非市場盤現(xiàn)象。在文圖獻中出現(xiàn)的屆許多不同阻定義泊，為很多喪還沒有被翻說譯成標準的艙成本項目其的概念提供競了認識裁。因此休，搞我們管應(yīng)該賣從另外的角聾度看看肢不同見作者難給出萄的照不同定義，污這為我們完痰成分類提供穴了可操作性鐘。襖科斯（19咐37）誦認為游交易成本則的概念挖解釋茄了為什么其屠在授企業(yè)筆外匯交易過脹程中是不可器替代孫的，即晌企業(yè)面活動因首涉及市場堆交易所問產(chǎn)生迷的爸巨額費用。斯許多驚文獻茅中也椅總結(jié)出住了湖各種龜定義，刑并舉且世對半于那些森尚未被獲歸類的在費用目有著不同的燕見解。令但漆科斯上也泡明確地表示殊，他所說的根不一定就是尸交易成本的援具體浙意思。逼不同類型的棍企業(yè)肺成本鉤組成并不相廟同，鉗在不同的政熔策過程中，螞交易費用劍的匪類別告是根據(jù)在成腔本費用中所矮承擔壇的等重要近程度而定型的霧?？婷鞔_朗交易成本的土分類也可以喚對蠻改進政策設(shè)旺計和戲加強途管理有頸所寶幫助。贈據(jù)達爾曼（求1979）姑指出描，交易成本猾包括：徒搜索和信息咐成本紀，抬談判和決策激成本溜，洗監(jiān)督和執(zhí)黨法禁成本輛。削為了鑼減少這些邁成本寺費用釘，隙必須虎將其作各諸組成部分富解釋清楚。遵盡管紙通過不確定蜂性的原則厲，各組成部炕分錦間因羞相互協(xié)調(diào)碰而籮減少裙了部分壁交易成本速，蕩但辦有時也厚可能不會成漿功。么無論戴在任何時候齊，新焦產(chǎn)品仍或額更新梨的克產(chǎn)品與原有網(wǎng)產(chǎn)品思之間打都存在攜競爭矛盾燃，而惡變革的不確擇定性，很可泰能反過來導(dǎo)老致交易成本慧的話增加（邁耶莊，2001庭）派。弊米爾格羅姆礦和羅伯所次行（1992逢）愿將先交易成本買劃士分單為兩類腎。葉第一類軋是由米于信息運的邊不對稱浪性骨和合同檔中條款的染不完選整性忠產(chǎn)生的移，籌第二類帝則是因為晝承諾的不完誕善或爪者說悔當事方的機鳴會主義行為谷而產(chǎn)生的懇。戒另外，素經(jīng)濟逝組織紋將矛交易成本分捉為兩類：繡非相關(guān)的交機易成本，輪雙鈴方自愿交易監(jiān)（市場政策警）眉導(dǎo)擺致的磚相關(guān)成本晌，拔政策相關(guān)的狐交易鎖成本踢，執(zhí)行有關(guān)摧政策邁所需要付出許的成本碎?？椙罢甙ú搅绥R收集資料塔、進行呈議價扎、搖確定素質(zhì)京、銷建立排斥機咐制炮、抖組織集體行盤動等特過程嫌。后者包括仗了誓由政府承擔龜?shù)男畔⑹占赖某杀驹?、項?guī)劃和制定供政策很、繳費昆收入釀、信分期腹付款和政策標監(jiān)測固下的碑結(jié)果。燭呂博騰和瑞貝切爾（19酬97）羊則毫認為，協(xié)交易小成本盟是指在稅經(jīng)濟制度游下，所玩涉及的可以陜真正調(diào)動資把源莫所產(chǎn)生的費齡用莖。沙交易成本續(xù)涉及很多方滔面年，矮包括觀設(shè)備的狀建立菊、網(wǎng)維護映、寨調(diào)整皂和舍規(guī)范，網(wǎng)以及何執(zhí)行碎并晃監(jiān)督交易膛活動中各項以規(guī)則鎮(zhèn)運用想的全部過程橋。有趣的是杏，改在楊錯誤配置立下影的沾交易崇活動參所產(chǎn)生的企成本也卻能歸拜入異到熄適合的機會篇成本崖當中密。麥他們根據(jù)交患易成本之間蹲的區(qū)別脖也趨將之分為三熟類：晨使用市場（屢市場交易成年本）的費用吳，窯組織內(nèi)過部叉發(fā)布命令狀權(quán)檢的汽費用卻（管理交易傲成本）棍，禾運行和調(diào)整炸政治譯系統(tǒng)眨的費用（政單治交易成本叮）拋。絹這種分類是扶最完整的，以他們的敬文獻琴中包括了科井斯死（1937肢）的有關(guān)介啟紹、威廉森適（1985只）提出的管咬理費用目的知識點以范及鼓羅斯(19間90)偶提出兵有關(guān)市場體支制方面的成扶本費用的論忙點。呂博騰拾和瑞切爾的凡分類方法里喇也涵蓋了穆寶林斯和拜倫妻（1997叮）所作的直莫接交易成本奸（如啟動和微完成交易）許和機會成本雞（如由于延霉誤或監(jiān)督管虹理損失的時潮間和資源）純的區(qū)別。擋此外，交易應(yīng)成本需要究區(qū)分凝是在俊事前（如形殺成合同或協(xié)撤議析之前毀搜索信息的伸費用和談判獵的算成本）浮還是丑事后（如監(jiān)野測和強制執(zhí)評行合同或協(xié)嗎議的費用）剃。但在實踐良中，事前成瓶本往往配合庭著追固定費用尺，訂而露事后成本唐則為姥可變費用。盯重要的是要闊認識到，這劈兩種費用通添常是相互依毯存的兵，膽任何試圖減棗少前者弦的舉動險都多可能會影響粒到罵后者。半表遍1.挨交易成本的牌分類攔交易成本代強采固定（事謙前）平蓄可變集（事后）扭-市場豎凈席標-信息成本優(yōu)給日震災(zāi)糕待-保險費用-搜索成本-信號費用-談判成本-合同成本趨-管理喂盜脊-設(shè)株置成本辦擋篩較雪-監(jiān)測費用-執(zhí)行成本-