B
i
= −
F
i
− DF
i
F
i
1 Fc
i
F
i
Fc
i
P
i
P
CH
dF
i
2 E =
i
B
i
= −
i F
i
− DF
i
F
i
1 Fc
i
F
i
Fc
i
P
i
P
CH
dF
i
3 where Fc
i
is the critical flow of pollutant i in affected area; F
i
is the actual flow of pollutant i in affected area; P
i
is the population in area affected by pollutant i CO
2
-equivalents: 5.25 billion; ni- trogen into lakes and rivers: 250 million, all other
pollutants: 7 million = P
CH 8
; and P
CH
is the pop- ulation in Switzerland 7 million.
For a cost-effectiveness analysis that only con- sidered the national effects of emission reduction,
no adjustment for international public goods would be necessary. As a consequence, the calcu-
lated effectiveness of greenhouse gas and nitrogen reductions would be biased downwardly, since the
international benefits of a national emission re- duction would be ignored. In this study, it has
been decided to include the international effects of national policies as well.
9
2
.
3
. The relati6e marginal damage of pollutant emissions
In Table 1 the pollutants and the corresponding actual and critical flows per year are listed. Since
it is assumed that until the year 2002 the agricul- tural measures will realise their full effect, we
chose 2002 as the reference point in time. Hence, all actual flows and all emission reductions refer
to the year 2002. The critical flows, on the other hand, do not depend on the choice of a reference
year. The last column of Table 1 shows the mar- ginal damage per thousand tons of pollutant
emission — calculated according to Eq. 1. The last column in Table 1 shows a high mar-
ginal damage due to phosphorus emissions. This is mainly due to the relatively low critical phos-
phorus flow giving a unit of emission a relatively large weight. At the other end of the scale, the
global critical flow of greenhouse gas emissions is very high. This explains why the corresponding
marginal damage per unit of emission is low even though it is considered that the total world popu-
lation is affected by greenhouse gas emissions. The other factor explaining the relative marginal
damage of an emission unit is the ratio of actual and critical flow, which is highest for nitrogen
oxide and lowest for chemical oxygen demand.
10
Table 1 also shows that although the ratio of actual and critical flow for nitrogen into lakes and
rivers and for carbon dioxide equivalent is the same, the marginal damage differs substantially.
Again, this is due to the different critical flows of the two pollutants, giving a thousand tons of
nitrogen emissions a much larger weight than the same amount of greenhouse gas emissions.
3. An application to nitrogen reduction measures
We evaluate five measures that both reduce nitrogen pollution substantially and are under
political discussion in Switzerland.
11
As an addi- tional measure, an environmental charge on the
burning of fossil fuels with a charge rate that is based on the pollutant index is proposed and
evaluated. With this measure, an instrument is chosen that reduces pollutant emissions from car
traffic comprehensively including emissions of ni- trogen oxide. The measure will turn out to be
much more cost-effective than a general carbon dioxide charge.
Again, although the emphasis is on nitrogen reduction, all the other emission reductions are
8
Of course, a further spatial differentiation would be desir- able. But since no further information on regional flows and
regional critical flows is available, only three regions Switzer- land, North Sea Countries, i.e. France, Belgium, Netherlands,
Denmark, UK, Sweden, Norway, Germany and World have been distinguished.
9
A sensitivity analysis with only national effects considered did not change the efficiency ranking of the evaluated mea-
sures, although the measure sewage plant see below expect- edly turned out to be much less cost-effective.
10
Chemical oxygen demand is not a pollutant itself but serves as an indicator for dissolved organic compounds in
lakes and rivers.
11
Of course, this choice is very country-specific. As an example, catalytic converters for power plants are no political
issue because in Switzerland there are almost no power plants that use fossil fuels as input.
also taken into account in order to fully evaluate the measures and to prevent a bias towards mea-
sures that only reduce one or a few pollutants.
3
.
1
. Extension of sewage plants Existing sewage plants are extended to trans-
form ammonia into molecular nitrogen N
2
. The calculations are based on a total nitrogen elimina-
tion of 55. Additionally, the measure leads to a reduction of phosphorus emissions and chemical
oxygen demand. The cost of this measure consists mainly of capital costs which are calculated on the
assumption that an investment of 150 000 CHF t
− 1
of yearly nitrogen reduction is needed.
3
.
2
. Low nitrogen oxide burners Heating systems based on oil and gas are re-
newed with a new generation of low nitrogen oxide burners. These burners reduce the nitrogen
oxide emission by 1.6 g kg
− 1
oil. At the same time, their fuel efficiency is increased from 75 to
85, leading to less consumption of fossil fuels. The cost calculations are based on an additional
investment of 30 CHF kW
− 1
. To assess the future benefit of fossil fuel savings, a yearly real price
increase of 2 has been assumed.
3
.
3
. Gas cleaning of waste incinerators An additional gas cleaning system is installed to
reduce nitrogen emissions of waste incinerators. The specific emission reduction of this system is 2
g nitrogen oxide per kilogram waste. The invest- ment cost amounts to 25 million CHF per 100 000
t of waste.
3
.
4
. Agricultural policy
2002
This package of measures includes two issues relating to nitrogen. Firstly, the new WTO-rules
lead to falling producer prices and to structural changes in Swiss agriculture, which, until recently,
has been heavily protected from international competition. Secondly, an incentive system for
integrated production with an equalised nutrient balance is established. The reaction to this pack-
age has been calculated with a model describing an income maximizing behaviour of a representa-
tive farmer. The comparative static results on the farmer’s nitrate cycle have been derived with the
method of linear programming. Furthermore, these theoretical findings have been adjusted to
empirical data on nitrate flows to allow for the fact that farmers do not produce on the efficient
boundary. Finally, the results have been projected to assess the national impact on the agricultural
nitrogen emissions Lehmann et al., 1995. It is forecasted that in the year 2002 96 of all farmers
will
have established
an equalised
nutrient balance.
3
.
5
. Carbon dioxide charge A modest carbon dioxide charge increasing the
price of gasoline by 10 and the price of other fossil fuels according to their relative carbon con-
tent is introduced. To calculate the reaction to such a charge and the loss of consumer surplus,
different price elasticities of demand for four groups of polluters are adopted: car traffic, 0.45;
road haulage, 0.3; household, 0.4; and industry, 0.5
Wasserfallen and
Gu¨ntensperger, 1988;
Spierer, 1988.
3
.
6
. Index-based charge on fossil fuels The relative rates of this charge correspond to
the relative marginal damage of different fossil fuels as expressed by Eq. 1. The burning of
diesel in a truck, for example, produces almost twice as high a marginal damage per unit of
energy than the burning of gasoline in a private car. The rates are further differentiated by includ-
ing the external cost of traffic noise and traffic accidents. Table 2 shows the external cost rates
for passenger traffic and road haulage that have been calculated for Switzerland and are used to
determine
the index-based
charge rate
see ECOPLAN, 1991, 1992. With such a differenti-
ated charge system, a more cost-effective reduc- tion of emissions than with a simple carbon
dioxide charge must result.
Since the cost-effectiveness of charges depends on the charge rate higher rates yield a higher
Table 2 External cost rates of traffic
Traffic acci- Traffic noise
dents Passenger traffic CHF
0.024 0.015
km
− 1
and person 0.058
0.009 Road haulage CHF
km
− 1
and t
3
.
7
. First stage results The emission reductions as listed in Appendix
A and the data in Table 1 on the actual and critical flows allow us to calculate the effectiveness
as presented in the third column of Table 3. In the fifth column of Table 3, the cost-effec-
tiveness of all the measures is listed. It shows striking differences in the cost per pollution re-
duction, ranging from − 351 to + 149.
12
This emphasizes the importance of including cost con-
siderations when deciding upon environmental policy programs.
Two measures, agricultural policy and low NO
x
burners, show a negative cost-effectiveness, i.e. they produce negative cost. These results require
some explanation. The measure entitled agricultural policy leads
to less agricultural production in Switzerland and consequently to substantial savings of factor cost
capital: 655 million CHF, labor: 13 million CHF and fertilizer 216 million CHF Lehmann et al.,
1995. Since the production costs in Switzerland are higher than abroad, substituting domestic pro-
duction with imports is efficient.
13
The cost of these imports amounts to 255 million CHF. Also,
cost-effectiveness, the rate-level of the index- based charge is chosen so as to produce the same
effectiveness as the carbon dioxide charge. To assess the cost-effectiveness of the proposed
measures, we proceed in two stages. In the first stage, the cost-effectiveness of each measure is
derived independently of other measures. This corresponds to a scenario in which each measure
is introduced without any of the other policies being realized. The result of this first stage can
then be used to rank the measures according to their cost-effectiveness.
Since the cost as well as the effectiveness of a measure depend on the policies already intro-
duced, it is not possible to sum up the results of the first stage to obtain total cost and effective-
ness data on a package of measures. It is rather necessary to calculate a second stage, taking into
consideration the sequence of introducing the measures according to their first stage ranking.
12
Since the results can only be interpreted in relative terms, the choice of the currency is of no importance.
13
Note that the environmental effects of additional import have not been taken into account.
Table 3 Cost-effectiveness of measures to reduce nitrogen emissions first stage
Cost-effectiveness mil- Effectiveness
Effectiveness Cost-effectiveness CHF
Cost million Measure
nitrogen t per ton of nitrogen
index-points CHF year
− 1
lion CHF per index year
− 1
point −
686 1.96
21 000 −
351 Agricultural
− 32 667
policy 2002 −
86 4171
1.81 −
37 161 −
155 Low-NO
x
burners 11
1.37 2132
8 5270
Index-based charge
31 1.37
CO
2
charge 2126
23 14 657
12 259 55
2289 28
0.51 Sewage plants
91 0.61
1835 149
Waste incinera- 49 367
tors
it is plausibly assumed that such additional im- ports do not increase agricultural production in
the exporting countries, and hence do not increase nitrogen emissions abroad.
14
Of course, such a policy is accompanied by distributional effects. Basically, the consumers
win and the farmers lose. The opposition of the politically strong group of farmers is the reason
why such an economically profitable policy has not already been realized.
The measure entitled low-NO
x
burners yields negative cost because the — yearly — saving of en-
ergy of 479 million CHF exceeds the capital cost of 324 million CHF. The question arises as to
why such burners are not installed without any political decree. The reason is an incentive prob-
lem. In Switzerland, 70 of the population are tenants living in apartments that are — for the
most part — rent controlled. In this situation, the owners of the apartments have no incentive to
install new heating systems because it is the ten- ants alone who would benefit from the energy
saving measures undertaken.
Table 3 also shows that an index-based charge on fossil fuels is almost three times more cost-ef-
fective than a charge based on carbon content only, i.e. the same pollutant reducing effect can be
reached at three times lower cost. With the elastic- ities given above, a loss of consumer surplus of
261 million CHF results. However, these costs are almost compensated by a reduction of external
accident and noise cost of 253 million CHF. Compared with these numbers the calculated ad-
ministrative cost of 4 million CHF is of minor importance.
It is noted once again that with either of these charges a greater effectiveness can be achieved
with higher charge rates. Higher rates, however, lead to higher cost-effectiveness because the
shadow price of the environmental restriction increases.
When applying a more stringent critical green- house gas flow of only 25 of the actual flow, the
effectiveness of the two measures intended to reduce the burning of fossil fuel is approximately
doubled, and hence they become twice as cost- effective. However, the sensitivity analysis shows
that the ranking of the measures does not change even when the critical flows of carbon dioxide
equivalents are changed substantially.
The measures entitled sewage plants and waste incinerator appear at the bottom of the order in
Table 3. Both measures are typical end-of-the- pipe policies with high capital cost. However, it
cannot be concluded that end of the pipe mea- sures are generally inefficient because in this study
only a restricted selection of the measures is con- sidered. In another study Ma¨der and Schleiniger,
1995, the catalytic converter of gasoline exhaust in cars, for example, showed a very good cost-
effectiveness.
The last column in Table 3 shows that the relative cost-effectiveness of the measures changes
when only the nitrogen reduction is considered.
15
As expected, the cost-effectiveness of the two charges on fossil fuels decreases since these two
measures are not particularly intended to reduce nitrogen pollutants alone but a wide range of
other pollutants too. With this restricted assess- ment of ecological effects, the carbon dioxide
charge is less cost-effective than the sewage plants measure. This switch in the efficiency order em-
phasizes the importance of considering all ecolog- ical effects when evaluating different measures.
3
.
8
. Second stage results Table 4 gives the results of the second stage
calculations, considering the altered effectiveness of measures when other policies are already real-
ized. Because of its inefficiency compared to the index-based charge, the carbon dioxide charge is
no longer considered. As a rule, the cost-effective- ness of measures introduced after other measures
are already in place decreases in comparison with the first stage results of Table 3. This is due to the
decrease in the actual emission flow resulting in a
15
Note that the efficiency ranking of measures with negative cost-effectiveness is somewhat complicated. In our example,
the agricultural policy measure is still preferred to the low-No
x
burner measure since it yields both higher effectiveness tons of nitrogen reduced and lower cost.
14
This assumption only holds for a small country like Switzerland.
Table 4 Cost-effectiveness of measures to reduce nitrogen emissions second stage
Effectiveness Cumulative cost mil-
Cost million Measure
Cumulative effective- Cost-effectiveness mil-
CHF per year ness index points
index points lion CHF per index
lion CHF per year point
− 686
− 686
Agricultural 1.96
1.96 −
351 policy 2002
Low-NO
x
− 155
− 841
1.81 3.77
− 86
burners 11
− 830
Index-based 1.18
4.95 9
charge −
802 0.51
5.46 Sewage plants
55 28
91 −
711 0.52
5.98 175
Waste incinera- tors
lower effectiveness see Eq. 1. Looking at Table 4, it can be seen though that the two measures,
low-NO
x
burners and sewage plants, have not changed in their effectiveness as compared to
Table 3. The reason is that these two measures reduce pollutants that are not decreased by more
cost-effective measures. Therefore, the actual flow of these pollutants does not change in stage two.
Now that the interdependencies of the measures are considered, a cumulation of the cost and the
effectiveness is possible. Because of the large cost savings of the two most efficient measures, i.e.
agricultural policy and low-NO
x
burners, the total cost of all the measures is still negative. Hence,
with an appropriate compensation of the losers in this policy package, it is possible to reach a Pareto
improvement. It is noted that this conclusion can be derived without the need to monetarise the
effects of lower pollutant emission.
The results in Table 4 can also be presented as a marginal abatement cost curve. In Fig. 2, the
cumulative effectiveness on the horizontal axis is graphed against the ascending cost-effectiveness
of the measures on the vertical axis, giving rise to a stepwise marginal cost curve. It is noticed that
in our example the more efficient measures are also more effective, i.e. they produce a larger
absolute amount of pollutant reduction with the exception of the two least efficient measures that
yield almost the same effectiveness. This is mainly coincidental and can only to a small extent
be explained by the decreasing flow of actual emissions leading to lower effectiveness of less
efficient measures.
4. Conclusions