(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.
- 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.