Tax Policy Issues in Designing a Carbon Tax
从公共财政角度分析碳税设计的三个关键政策问题：税率设定、税收征收和收入使用，帮助政策制定者理解如何有效实施碳税以减少温室气体排放。
A carbon tax is a promising tool for discouraging the greenhouse gas emissions that cause climate change. In principle, a well-designed tax could reduce the risk of climate change, minimize the cost of emissions reductions, encourage innovation in low-carbon technologies, and raise new public revenue. But designing a real-world carbon tax poses significant challenges. We analyze those challenges from a public finance perspective, emphasizing three tax policy design issues: setting the tax rate, collecting the tax, and using the resulting revenue. The benefits of a carbon tax will depend on how policymakers address those issues.