Well I gues because of this border issue, it should be implemented globally. But then the problem arises that 1 dollar of tax is worth differently in different places in the world. One simply can’t sunply put the same pricetag on one ton off carbon globally. Man the more i think about it the more comlpicated it gets :)
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There are purchasing power parity indexes that are published, but they are very easily manipulated and could result in carbon emissions moving into poorer countries - or in starving poorer countries of the resources they need to improve their situations.