Selecting environmental policy instruments in the presence of incomplete compliance. Sandra Rousseau. Extended summary
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1 Selecting environmental policy instruments in the presence of incomplete compliance Sandra Rousseau Extended summary When analysing environmental policy, economic researchers often simply assume that firms act in good faith, that they want to follow the rules and that they have full control over their levels of discharges. However, it is well-known that this is not always the case. The data we collected for Flanders inform us that at least 38 percent of the inspections performed in the previous decade found Flemish textile companies in non-compliance. Data from Norway give us an even worse picture: in about 79 percent of all inspections carried out between 1997 and 2002 the Norwegian Pollution Control Authority found one or more violations. This phenomenon can be partly explained by limited governmental monitoring activities. Environmental inspection agencies often work within limited budgets and tight schedules. Moreover, fines for detected violations are often low. Looking at the average monetary penalty for textile companies in Flanders, we see that the average settlement amount is 260 Euro, the average fine at the first instance is 2800 Euro and the average fine at the Court of Appeal is approximately 7000 Euro. So, the monetary penalty for violating environmental regulations in Flanders is limited, to say the least. And it does not end there; the probability that a violator actually gets punished is small. In Flanders we see that after a violation was detected during an inspection, in 72 percent of the cases nothing happens. If a notice of violation was issued, then half of the cases were dismissed without further consequences. That leaves us with 5 percent of detected violations that end in court and 5 percent of the cases that end with a settlement. These observations clearly show the relevance of taking monitoring and enforcement issues into account. In order to compare different environmental policy instruments in a more realistic way, it is useful to look at the different stages in the regulatory process. In a first stage, which we call the rule making stage, the environmental regulation is determined. The regulator meets with interest groups, specifies the environmental target and decides which instrument he will use: an emission tax, an emission standard, a technology standard or another available instrument. In a second stage, the implementation stage, the environmental policy is implemented. The firms and administrations that are subject to the new regulation are informed. In this stage, compliance decisions are made and abatement technologies are 1
2 installed. In a third and final stage, the monitoring and enforcement stage, the policy is enforced. Violating parties are detected and sanctioned if necessary. The comparison of environmental policy instruments should take these various regulatory stages into account. Especially the observation that people do not automatically comply with new rules influences the evaluation of the cost efficiency of different instruments. Firms can decide to violate the environmental rule if that is the cheaper option for them. It is impossible to obtain full compliance, for example, because it would be too costly for the firms and they would go bankrupt, or because of uncertainties in measuring the levels of emitted pollutants. Moreover, the environmental inspection agency cannot control all firms all the time. As a direct effect, this will cause different policy instruments to be less effective. This effect is, however, counteracted by the monitoring and enforcement policy. Firms will comply, at least partly, due to the sanctions they can expect if they are caught cheating. In the second chapter of this dissertation I look at the influence of imperfect compliance on the cost efficiency of market-based policy instruments in a general equilibrium setting. In a second best world, with existing tax distortions such as labour taxes, the ability to generate revenues and alleviate existing distortions appears to have a significant influence on the cost efficiency of environmental policy instruments. For example, revenue raised by taxes can be used to decrease labour taxes and this is welfare improving. Including fines into the model, provides us with a new means of collecting revenues for the government. The relative position of instruments such as grandfathered tradable permits compared to emission taxes improves. With these different regulatory stages there are costs associated, which can be different for different policy instruments we consider. For example, managers need to be informed about their legal obligations and they need to collect information about the technological possibilities to comply. It is also necessary to measure emissions to evaluate the current situation. Other examples of these costs are the costs of having to accompany an inspector on site or the costs of legal representation when necessary. This is something we study in chapter 3. It is also important to incorporate the heterogeneity or the differences in abatement cost functions among firms. For this reason, we collected data on the costs of reducing emissions by questioning Flemish textile companies. 2
3 Adding the different rule making, implementation, monitoring and enforcement costs associated with an environmental policy, can drastically change traditional results with respect to the relative efficiency of instruments. Our empirical illustration proves this point by showing how an emission tax can be the most expensive instrument to use in order to obtain a particular level of environmental quality. This result holds even though we include the heterogeneity of the industry into our model and allow for the efficiency advantage of taxes over standards. The main disadvantage of emission taxes is the large administrative burden of setting up a tax system. Firms, for example, have to monitor emissions frequently and fill in yearly often quite complex tax forms. Also, legally, it proves to be more difficult to prosecute tax evaders since taxes are levied on the previous fiscal year. At the moment of trial, it is very difficult to prove the exact amount of emissions during the last year unless continuous monitoring has been performed. This relative disadvantage of taxes over standards is certainly more general than our case study. In chapter 4, we concentrate on optimising the monitoring and enforcement policy. We focus on one instrument, emission standards, and calculate the optimal fixed inspection frequency (independent of the size of the violation), the variable inspection frequency (dependent on the level of compliance) and the fine. We divide firms into three groups. The first group is already compliant with the environmental regulation and is, therefore, unaffected by the monitoring and enforcement policy. The second group can never comply with the emission standard but can, nonetheless, reduce its emissions and improve environmental quality. The third group is initially non-compliant but can become compliant if the policy incentives are right. Due to the discrete jumps in abatement costs, however, it can be optimal for some firms in the second and third group not to abate their emissions since emission reduction costs would outweigh potential gains in monitoring and enforcement costs and in environmental quality. This analysis provides us with an alternative rationale for the existence of an upper bound on optimal fines and allows us to look at inspections and fines as complements rather than substitutes. Monitoring and enforcement aspects are vital for the impact of environmental policy. For this reason, we concentrate on the inspection decision in chapter 5. Theory shows that selecting firms based on past behaviour or firm characteristics can greatly increase overall compliance relative to randomly inspecting firms. So, it is better to inspect the firms that are more likely to be in violation. This monitoring policy is called targeting. Our empirical 3
4 exercise shows that the Flemish environmental inspection agency indeed uses targeting to select the textile firms it will routinely inspect. This selection is based on past compliance behaviour and on the firm s capacity. I use a survival analysis to analyse the data and this allows me to avoid one shortcoming of the methods applied in previous studies, i.e. we do not waste a lot of interesting information about the individual inspections. The inspections data are also divided into several subcategories and not treated as belonging to one category. This is in line with the procedures followed by the Flemish environmental inspection agency, whose monitoring efforts are divided between several categories. As mentioned in its yearly reports, the Flemish inspection agency distinguishes routine and reactive inspections as well as project related inspections. This difference between inspection types appears clearly in our results when we look at the timing of the site visits. For these reasons, we estimate the factors that influence each inspection decision separately. However, our results do not fully coincide with the rules stated by AMI. For example, I could not find any evidence of impact of discharges in surface waters versus discharges in sewers, and of the impact on the available personnel. If AMI really finds it important to inspect firms discharging in surface water more often than firms discharging in sewers connected to a water purification station, as it states in its yearly reports, it could consider changing this part of its inspecting practise. In order to enforce environmental policies, it is, however, not sufficient to inspect firms. It is also necessary to punish firms in violation. This expected penalty will provide an incentive for firms to comply with regulations. One possible sanction is the criminal fine, which is pronounced by a court of law. In chapter 6, we describe this fine as the outcome of a two-stage game between polluters, public prosecutor and the judge. Next we empirically estimate the factors which influence the fines pronounced by the Court of Appeal in Ghent for water pollution related criminal offences. Using a regression analysis we are able to empirically check two hypotheses. We find that, in an indirect way, actual fines increase with the seriousness of the violation. However, we were unable to corroborate the hypothesis that fines increase with the public prosecutor s costs. Our analysis also reveals that the violator s compliance history influences the level of the fine. Violators with a criminal record have a significantly higher probability of receiving a higher penalty. I conclude by saying that monitoring and enforcement aspects influence not only a regulation s impact on environmental quality, but also firms compliance decisions and the 4
5 cost effectiveness of policies. Monitoring and enforcement issues are also relevant when comparing different environmental policy instruments. The price tag associated with environmental regulations can be noticeably higher when these considerations are taken into account. 5
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