Addressing Fairness Issues in the Carbon Tax Law: The Case of British Columbia, Canada

Abstract

The effects on the environment as a consequence of climate change are severe, especially those caused by anthropogenic greenhouse gas emission. It is necessary to internalize these external costs caused by human activities. Taxes should be levied on polluters so as to reduce pollution. Thus, accompanied with appropriate complementary measures and policies, carbon taxes are effective to mitigate emission of CO₂. As the carbon tax system in British Columbia, Canada has achieved notable effectiveness, it is worth further studying and analyzing, and can become a model for Taiwan. 

Keywords

Climate change, Carbon Tax, Revenue-Neutral Tax, Carbon Tax Act, Greenhouse Gas Reduction and Management Act.

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