B为什么不对？

问题如下：

Which of the following statements about the internalization of externalities is most accurate?

选项：

A.Internalization of negative externalities can be achieved only by regulatory means. B.Internalization through taxation is an innovative, new idea to address externalized pollution costs. C.Internalization refers to all measures to ensure externalities are reflected in the prices of commercial goods and services.

解释：

C is correct. Internalization refers to all measures (public or private) to ensure that externalities become reflected in the prices of commercial goods and services. It is not limited to regulatory means. Using taxation to force internalization of pollution costs was first suggested in the 1920s.