The use of tax policy to address environmental destruction is entering a new phase in Canadian history with the … adoption of a Pan-Canadian Framework on Clean Growth and Climate Change, which features a federal carbon tax regime. This …

and differences between carbon tax mechanism and carbon emission mechanism to discuss their advantages and limitations …-territory compared with carbon tax mechanism, while carbon tax mechanism has obvious problems such as inefficiency and high cost. Carbon … countries. Based on the characteristics of carbon market and carbon tax, as well as their respective advantages and …

This paper introduces a new argument to the debate about the role of environmental taxes in modern tax systems. Some … the tax base is shifted in a revenue-neutral manner toward these environmental taxes, the result is a net reduction in the … amount of tax evasion. Using a carbon tax as a motivating example, the "tax evasion effect" is shown to sharply reduce the …