庇古税 （Pigovian taxes）：对边际私人成本小于边际社会成本的部门实施征税，即存在外部不经济效应时，向企业征税；对边际私人收益小于边际社会收益的部门...
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Pigovian taxes and subsidies 庇古税和补贴
What are Pigovian taxes?
什么是庇古税？
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Efficiency: the tax system should distort incentives as little as possible (and, in the case of externalities and Pigovian taxes, correct incentives when necessary).
效率：税收系统不应该曲解刺激政策(而且，有时在外部环境和Pigovia n税(对具有外部效应的产品和服务加税)的情况下，必要时正确的刺激政策。)
Also called Pigovian taxes after 20th century British economist Arthur Pigou, they target behavior that harms others.
FORBES: Sin Taxes Just Need Another Name
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