- Et "alternativt" i stedet for et "additivt" skattemæssigt element nedsætter styringens "eksterne" stringens, eftersom virksomhederne kan undgå proceduren eller de normale virkninger af et afslag mod at betale afgiften.
(b) An 'alternative' as opposed to an 'additive' fiscal element makes the 'external' stringency of the control lower, since firms can avoid the procedure or the normal effects of refusal by paying the tax.