Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte.

No abstract

No abstract

Standard-Nutzungsbedingungen:Die Dokumente auf EconStor dürfen zu eigenen wissenschaftlichen Zwecken und zum Privatgebrauch gespeichert und kopiert werden.Sie dürfen die Dokumente nicht für öffentliche oder kommerzielle Zwecke vervielfältigen, öffentlich ausstellen, öffentlich zugänglich machen, vertreiben oder anderweitig nutzen.Sofern die Verfasser die Dokumente unter Open-Content-Lizenzen (insbesondere CC-Lizenzen) zur Verfügung gestellt haben sollten, gelten abweichend von diesen Nutzungsbedingungen die in der dort genannten Lizenz gewährten Nutzungsrechte. Terms of use: Documents in Instant Efficient Pollution Abatement Under Non-Linear Taxation and Asymmetric Information: The Differential Tax Revisited SummaryThis paper analyzes incentives for polluting firms to exchange abatement cost information under the non-linear pollution tax scheme ('differential tax') introduced by Kim and Chang [J. Regul. Econom. 5, 1993, 193-197]. It shows that polluting firms have -under mild conditions -an incentive to join a coalition whose members mutually truthfully exchange information as well as commit themselves with respect to their abatement decisions. As a result, the differential tax triggers instantly -i.e. no abatement adaptation is needed -efficient abatement levels without the regulator knowing marginal abatement costs. Consequently, this paper shows that differential taxation results in lower social costs than traditional non-linear taxation which triggers efficient emissions only after a period of non-efficient abatement.

There is growing evidence that technology-enhanced teaching can foster engagement in scientific literacy for all students. For example, immersive educational technologies, such as augmented reality (AR), focus on engaging students by providing interactive experiences that intrinsically motivate them to explore both virtual and real environments for science learning. We developed a "tap-to-place" highly immersive augmented reality application, Marine XR, that uses the principles of gamification, simulation, role-playing and immersion to engage students in scientific concepts. Marine XR focuses on one of the world's ocean giants, the basking shark, to teach students fundamental scientific skills, while simultaneously emphasizing the importance of ocean conservation. We conducted a controlled experimental study comparing the impact of Marine XR to a more traditional webbased learning module in a large, first-year environmental sciences class under remote learning conditions (~200 students). Specifically, we measured how motivation, engagement, engrossment, and cognitive load differed between the two groups within the context of their attitudes towards science (as assessed by the Modified Attitudes Towards Science instrument). In addition, we investigated whether Marine XR could increase motivation to participate in a subsequent learning experience. The results of the study and its consequences will be discussed.