Carbon tax
Emissions Gap Report 2019 published by the UN Environment Programme defines carbon tax as: ‘A levy on the carbon content of fossil fuels. Because virtually all of the carbon in fossil fuels is ultimately emitted as CO2, a carbon tax is equivalent to an emission tax on CO2 emissions.’
The glossary of statistical terms, published by the Organisation for Economic Co-operation and Development (OECD), defines a carbon tax as: ‘…an instrument of environmental cost internalisation. It is an excise tax on the producers of raw fossil fuels based on the relative carbon content of those fuels.’
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