Environmental taxation system has a long history. Beginning with its narrow meaning which is pollution tax mentioned by British economist, Arthur Pigou, in The Economics of Welfare, that is the reason why it was called Pigovian Taxes.

• 环境税收制度由来已久,起初只是狭义的污染税,它是英国经济学家阿瑟·庇古最先在《福利经济学》一书中提出来的,也被称为“庇古税”。