10.2190/9L9H-V214-QNYR-MAR9 9L9HV214QNYRMAR9 163 Allocating Financial Responsibility Under CERCLA: An Empirical Model 163 189 20020509 20020509 20020509 20020509 9L9HV214QNYRMAR9.pdf http://baywood.metapress.com/link.asp?target=contribution&id=9L9HV214QNYRMAR9 3 Kevin E. Readnour, Keith Willett, and William F. McTernan The purpose of this article is to suggest a cost allocation method to allocate financial responsibility under CERCLA that is efficient, equitable, and logical. This study focuses on the use of CERCLA's comprehensive liability scheme and its impact on the allocation process. The proposed allocation method relies on the formation of cooperative coalitions and the use of existing cooperative game theory methods in order to allocate Superfund costs.