Theoretically talking the carbon tax is a great idea, and in some countries like Switzerland, Finland and Italy it's been already done. From a worldwide perspective a global adoption would present an amount of legal issues (mount-Everest size). It's enough to look at how the Kyoto protocol has been poorly adopted... I believe we need to find other incentives other than negative ones.
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That's a very fair point. It becomes a global geopolitical issue.