A hundred years ago, British economist Arthur Cecil Pigou already predicted these excesses. In his book The Economics of Welfare , published in 1920 , he therefore proposed that the level of taxes on products and services be made dependent on social costs. In his opinion, if that were not done, an inefficient market would arise because the costs were not included in the pricing. It would lead to over-consumption of products or services that were offered too cheaply, such as plastic now.
Source: volkskrant.nl (Dutch)
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