VATupdate

Welcome to the Carbon Taxation e-course

Recent years have seen renewed and growing interest in policy instruments that put a price on greenhouse gas (GHG) emissions through the adoption of carbon taxes. About half of the Nationally Determined Contributions (NDCs) submitted by governments under the Paris Agreement mention carbon pricing as a cost-effective tool to meet climate targets.

As pricing schemes multiply they become increasingly varied. Today, carbon taxes cover a broad range of sectors and include novel features, demonstrating their ability to adapt to varying policy goals and national contexts. The versatility of carbon taxes also means that policy makers need a clear picture of the available options and how those options fit with the jurisdiction’s context and objectives. While this course was developed prior to the outbreak of COVID-19, its contents remain relevant to current policy discussions as low fossil fuel prices present an opportunity to introduce or raise carbon taxes.

This online course provides a first step in understanding the carbon tax landscape.

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