Question

a pigouvian tax is defined as: a. a tax on a good with external costs. b. a tax on a good with private costs. c. a tax on a good with external benefits. d. a tax on a good with private benefits.

Explanation:

庇古税（Pigouvian tax）是由英国经济学家庇古提出的一种纠正外部性的税收。当一种商品存在外部成本（如污染企业生产商品对环境造成破坏，这种破坏成本是外部成本，企业自身生产时未完全承担）时，通过对该商品征税，使私人成本等于社会成本，从而达到资源有效配置。而对于有外部收益的商品（C选项）一般是给予补贴；私人成本（B选项）和私人收益（D选项）与庇古税针对外部性的概念不相关。

Answer:

A. a tax on a good with external costs.