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In order for a Pigovian tax to be effective, it must be imposed on:
Order Fulfillment
The process involving receiving, processing, and delivering orders to customers, an essential function in the operations of e-commerce and retail businesses.
E-tailing
The sale of goods and services through the internet, typically through websites designed for retail sales.
Purchasing Process
A series of steps that an organization follows to identify and acquire goods or services from external sources.
Procurement
The process of obtaining goods or services, typically for business purposes, involving sourcing, negotiation, and strategic selection.
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