Such taxes are known as "Pigouvian" after Arthur Pigou, a 20th-century English economist.
此税因由20世纪英国经济学家亚瑟庇古提出而被称为“庇古税”。
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The purpose of this paper is to offer a systematic classification of externalities. Based on this, we further discuss the core disagreement between the Pigouvian solution and the Coasean solution.