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.

Sijbren Cnossen comments on "Issues in Integration of Federal and Provincial Sales Taxes: A Canadian Perspective." by Satya Poddar and "The (Apparent) Demise of Sales Tax Deductibility: Issues for Analysis and Policy." by David E. Wildasin.