Ocaña Pérez de Tudela, CarlosPasqual i Rocabert, JoanUniversidad Carlos III de Madrid. Departamento de Economía2011-04-292011-04-291992-012340-5031https://hdl.handle.net/10016/10951Durable goods leave residuals after being retired from use. If the environmental costs of the residuals are external to consumers and producers of the good, then overproduction and excess residuals will result. Ad valorem taxes are show to be ineffective in eliminating this externality. The efficient regulatory policy is shown to be based on a pigouvian tax.application/pdfengAtribución-NoComercial-SinDerivadas 3.0 EspañaExternalitiesPollution controlOptimal taxationDurable goodsResidualsEnvironmental costs of residuals: a characterization of efficient tax policiesworking paperEconomíaopen access