Concept

Potential for Compensation Following a Pigouvian Tax

Following the implementation of a Pigouvian tax, the combined financial gains experienced by the government (through revenue) and the party previously harmed by the externality (through reduced damages) are greater than the financial losses incurred by the taxed polluter. [5] This net positive gain signifies that a potential Pareto improvement exists, as the winners could, in principle, compensate the loser and still be better off. [5, 10]

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Updated 2025-07-18

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