The government can use the pigouvian tax to reduce consumption of a specific good or service. Consider the example of cigarettes; a pigouvian tax would be implemented by the government in order to discourage consumers from purchasing more of this good. Although this tax acts as an additional cost of consuming cigarettes, certain individuals still choose to consume this good because they may simply adjust their spending or may have a higher amount of income reserved for discretionary spending. In this situation, the tax acts more like a source of government revenue rather than a solution to the negative consumption externality. The pigouvian tax is discussed in more detail below.