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A Pigouvian tax is a levy imposed by the state on entities whose activities have negative impacts on society.
The question of imposing a Pigouvian tax on air transport has long been much debated.
The tax is named after Arthur Pigou, the English economist and creator of the theory of externalities. An externality is a negative impact of an activity, such as environmental pollution caused by manufacturing, the cost of treating diseases associated with tobacco consumption, or increased noise levels around airports. The consequences of negative externalities are often borne by taxpayers. A Pigouvian tax is intended to cover the cost of externalities that are not included in the market price of a product and thus to shift the burden from society back to the producer (the source of externalities). The taxed producers would either pay for the externality caused or, ideally, they would be encouraged to minimize the externality and thus reduce the applied tax. In practice, however, a Pigouvian tax may be difficult to calculate precisely. Some economists also criticize the Pigouvian tax for the fact that its imposition requires government intervention.
Pigouova daň je poplatek uvalený státem na subjekty, které mají svou činností negativní vliv na společnost.
Otázka uvalení Pigouovy daně na leteckou dopravu je už dlouho hojně diskutovaným tématem.
Daň je pojmenovaná po Arthuru Pigouovi, Anglickém ekonomovi a tvůrci teorie externalit. Externalita je negativní dopad nějaké činnosti, například znečištění životního prostředí vlivem výroby, náklady na léčbu onemocnění spojených s konzumací tabáku či zvýšená hluková hladina v okolí letišť. Následky negativních externalit často nesou platí daňoví poplatníci. Pigouova daň má pokrýt cenu externalit, která není zahrnuta v tržní ceně produktu, a tedy přesunout zátěž ze společnosti zpět na výrobce (původce externality). Daní zatížení výrobci by buď zaplatili za způsobené externality nebo, v ideálním případě, by byli motivovaní k jejich minimalizaci a tím i snížení daně. V praxi je však obtížné přesně stanovit výši Piouovy daně. Někteří ekonomové Pigouovu daň kritizují i za to, že její uplatnění vyžaduje intervenci státu.
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Simply subscribe to receive our Business Term of the Day at no charge to your inbox each business day, with explanation in English and Czech.
