[bpt3]

There are many Pigouvian taxes, but not all taxes are Pigouvian.

The concept of taxation predates the concept of equality or economic influence in society, and there is no "official" reasoning for things like property taxes or income taxes in the US (or anywhere else I'm aware of).

Originally, the government decided how much revenue it needed, and told the subjects of its rule how much they owed, and that was it.