The International Journal of Business & Management

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This paper posits the need for a carbon tax in which proceeds are reinvested in clean technologies. Further, this paper serves to promote discussion on key elements to carbon tax program design, which include border adjustments, emission leakage, effects on low income segments, and removal of fossil fuel subsidies. The key finding lies in the need for greater discussion of carbon tax revenue use for effectively minimizing carbon tax effects on stakeholders while supporting specific policy objectives such as deficit reduction.


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