  These taxes are, in effect, user charges. Redistributive taxation is also commonly distinguished from Pigouvian (after the economist Arthur Pigou), or what might most aptly called ‘compensation’ taxes, which pay for harms that persons cause to the environment or to other people through their  activities.[11]  Taxes on carbon emissions, maritime dumping, non-renewable resource extraction, and even currency transactions, have often been characterized in this way.  Let us call this understanding ‘redistribution as tax and transfer’.