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In Mt. Fuji, self-disposal toilets installed at mountain huts by subsidy are facing difficulties in securing operation and maintenance funds. We examined whether self-disposal toilets in Mt. Fuji were installed appropriately in consideration of local conditions, the pay for these toilets was...

Bovenberg and Mooij (1994) and others pointed out that the optimal taxation on goods with external diseconomy both collects revenue and also corrects the external diseconomy by the goods, and thus it is said that the tax has gdouble dividendsh. The purpose of the present paper is to examine...