Carbon Added Tax as an Alternative to Controversal Border Taxes


[Page Updated: 02-March-2022]




This document edited using Sense primarily focusses on the implementation of a globally applied Carbon Added Tax (CAT) being one component of a proposed Carbon Taxation Mechanism (CTM). Centred on a methodolgy of Carbon Pricing based on the concentration of atmospheric Greenhouse Gases, the Carbon Added Tax is one of four cornerstones of the CTM with revenue flowing between each to address perceived systemic failures of the Paris Agreement.


Overview of the Carbon Taxation Mechanism


An important argument supporting the implementation of CAT is that it should not be regarded a product tax. With application similar to Value Added Tax (VAT) but based on product - supply chain related GHG emissions, violation of WTO / GATT Articles II:2(a) and III would be avoided to usefully transcend the difficult arguments regarding nationally imposed carbon border taxes.


This document offers no refinement to the CTM proposals restricting its purpose as a summary: the full CTM document is available for free download from the A Carbon Taxation Mechanism based on Atmospheric GHG Concentration webpage


CAT Document Details


The Carbon Added Tax document is available for free download:


Author: Dave Ewins

Title: Carbon Added Tax

Version 1.0

Publish Date: 1st March 2022

Organisation: Silva Elm Ltd

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Silva Elm Document Format Download : CarbonAddedTax.sed.

Sense Release Version Required: 1.22 minimum

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