Distortionary tax assessment A. Lans Bovenberg and Ruud A. Mooij contend that there is a first-most ideal situation and a second- most ideal situation in their article "Natural Levies and Distortionary Taxation."[12] In the main best case, the public authority doesn't have to get income from distortionary duties, for example, the annual assessment, and the Pigovian duty can make the long-run social ideal. In reality, second-best case, the norm incorporates a personal expense that misshapes the work supply. In the present circumstance, Bovenberg and Mooij compose that the best duty comes in beneath the level of the Pigovian charge