Comparison

Distributional Effects of a Pigouvian Tax vs. Regulation

When comparing a Pigouvian tax to a direct regulation that both achieve the same efficient reduction in output, the distributional outcomes differ. While the party harmed by the externality (e.g., fishermen) benefits equally under both policies, the producer's profits are reduced more significantly under the tax. This greater profit loss occurs because the producer not only loses revenue from decreased output but must also pay the tax on their remaining production. A key distinction is that the tax generates revenue for the government, whereas direct regulation does not.

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Updated 2026-05-02

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