Lalls BOverISTS allu Ruud A. Tool contend that Lifere is a Tlist-most deal situation and a second- most ideal situation in their article "Ecological Levies and Distortionary Taxation. "[12] In the first-best case, the public authority doesn't have to get income from distortionary duties, for example, the personal expense, and the Pigovian assessment can make the long-run social ideal. In reality, second- best case, the state of affairs incorporates a personal expense that contorts the work supply. In this present circumstance, Bovenberg and Mooij compose that the best expense comes in beneath the level of the Pigovian charge