Tax pigouvienne
The term of tax pigouvienne (or pigovienne ) recovers the concept of Taxe intended for internaliser the marginal Coût social of the economic activities (negative Externalité S) on the market, in particular with regard to the Pollution. The principle of the " Pollutant-payer " in rises.
The term of pigouvienne is drawn from the name of the British economist Arthur Pigou (1877-1959), first to propose a correct tax on the Externalité S (1920).
A tax pigouvienne can for example be applied to a type of industrial pollution to reinstate the cost which this pollution in the production cost implies itself, on the one hand for better doing to perceive the externality with the economic agent, on the other hand to generate an income intended to cure the negative effects of pollution. Other forms of taxes, on the Tobacco or the alcohol for example, are sometimes associated there.
The Taxe carbon is an example of tax pigouvienne.
See too
- Arthur Pigou
- Pigou effect
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