Research shows that carbon taxes do often reduce emissions.[7] Many economists argue that carbon taxes are the most efficient (lowest cost) way to tackle climate change.[8][9] As of 2019[update], carbon taxes have either been implemented or are scheduled for implementation in 25 countries.[10] 46 countries have put some form of price on carbon, either through carbon taxes or carbon emission trading schemes.[11]
Some experts point out that a carbon tax can negatively affect public welfare, tending to hit low- and middle-income households the hardest and making their necessities more expensive (for instance, the tax might drive up prices for, say, petrol and electricity[12]). Alternatively, the tax can be too conservative, making "comparatively small dents in overall emissions".[13] To make carbon taxes fairer, policymakers can try to redistribute the revenue generated from carbon taxes to low-income groups by various fiscal means.[14][15] Such a policy initiative becomes a carbon fee and dividend, rather than a plain tax.[16]
A carbon tax as well as carbon emission trading is used within the carbon price concept. Two common economic alternatives to carbon taxes are tradable permits with carbon credits and subsidies.
^Bashmakov, I.; et al. (2001). "6.2.2.2.1 Collection Point and Tax Base". In B. Metz; et al. (eds.). Policies, Measures, and Instruments. Climate Change 2001: Mitigation. Contribution of Working Group III to the Third Assessment Report of the Intergovernmental Panel on Climate Change. Print version: Cambridge University Press, Cambridge, UK, and New York, N.Y., U.S.A.. This version: GRID-Arendal website. Archived from the original on 28 December 2013. Retrieved 8 April 2011.
^Gupta, S.; et al. (2007). "13.2.1.2 Taxes and charges". Policies, instruments, and co-operative arrangements. Climate Change 2007: Mitigation. Contribution of Working Group III to the Fourth Assessment Report of the Intergovernmental Panel on Climate Change (B. Metz et al. Eds.). Print version: Cambridge University Press, Cambridge, U.K., and New York, N.Y., U.S.A.. This version: IPCC website. Archived from the original on 29 October 2010. Retrieved 18 March 2010.