Toward a Global Excise on Carbon

Sijbren Cnossen and Herman R.J. Vollebergh

National Tax Journal, 1992, vol. 45, issue 1, 23-36

Abstract: Explains that by imposing a carbon excise on fossil fuels, the level of CO2 emissions in the atmosphere would be reduced significantly. Since the earth's atmosphere is a common property resource, international coordination in collecting and enforcing the levy at country level is required.

Date: 1992
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Working Paper: Towards a Global Excise on Carbon (1991)
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