← Back to course

Correcting Externalities: Taxes, Subsidies & Their Limits

You’ll be able to

Make the decision-maker face the full cost

The problem with an externality is that the decision-maker does not bear the whole consequence. A corrective (Pigouvian) tax on a negative externality adds the external cost to the producer's private cost, so MPC rises to meet MSC and the market quantity falls to the optimum. A corrective subsidy on a positive externality adds the external benefit to the buyer's private benefit, raising MPB to MSB and the quantity to the optimum. The word for this is internalizing the externality.

The size of the correction
corrective per-unit tax = marginal external COST at the socially optimal quantity · corrective per-unit subsidy = marginal external BENEFIT at the socially optimal quantity
Measured at the OPTIMUM, not at the market quantity. When the external effect is constant per unit, the two coincide and the distinction does not bite.

Why a tax raises revenue and reduces deadweight loss at once

This runs against the intuition built in Unit 2, where a tax on an otherwise efficient market creates deadweight loss. Here the market was already inefficient, so a tax that moves it to the optimum removes deadweight loss while also raising revenue. That is what makes corrective taxes unusual and why economists favor them over most other revenue sources: they are the rare tax that improves efficiency rather than degrading it.

Permits, regulation and the information problem

Tradable permits cap total emissions and let firms trade the right to pollute, so abatement is done by whoever can do it most cheaply — the same efficient outcome as a tax, with the quantity fixed and the price discovered instead of the reverse. Command-and-control regulation mandates a technology or a limit for each firm; it is simpler to administer but usually more costly, because it ignores differences in abatement cost. All three approaches require knowing the size of the external effect, and that measurement problem is the practical limitation on all of them.

When no intervention is needed

The Coase insight is that if property rights are clear and bargaining is cheap, the parties may resolve the externality themselves — a beekeeper and an orchard owner can contract without a regulator. Intervention is warranted where transaction costs are high or the affected parties are too numerous and dispersed to bargain, which is why air pollution is regulated and a noisy neighbor usually is not.

Worked example

A power plant imposes $30 per megawatt-hour of external damage. Determine the corrective tax and describe the effects on quantity, price and deadweight loss.

  1. 1.The external cost is $30 per unit, so the corrective tax is $30 per megawatt-hour.
  2. 2.Supply shifts up by $30, so MPC now coincides with MSC.
  3. 3.The new market equilibrium is at the socially optimal quantity — output falls.
  4. 4.The consumer price rises; the plant's net price falls; government collects $30 times the new quantity.
  5. 5.Deadweight loss from the externality is eliminated, since MSB now equals MSC at the market outcome.
Answer: A $30 per-unit tax. Output falls to the optimum, the consumer price rises, revenue is collected, and the externality's deadweight loss is eliminated — a tax that improves efficiency rather than reducing it.
Watch out

The corrective tax equals the external cost per unit, not the total damage and not the price change. And it is set so that MPC coincides with MSC — an answer that sets the tax to eliminate the activity has overcorrected.

Checkpoint

A per-unit tax equal to the marginal external cost achieves the socially optimal quantity because it:

Checkpoint

Unlike a tax on a market with no externality, a corrective tax:

Checkpoint

Tradable emission permits achieve efficient abatement because:

On the exam

State the corrective tax or subsidy as a per-unit amount and say explicitly which curve it moves and by how much. "Impose a $30 tax, shifting MPC up to coincide with MSC" earns more than "tax the pollution".

Answer the 3 checkpoints as you read.

Sign in to save your progress