Carbon Added Tax as an alternative climate policy instrument

This research paper summarizes research into the functioning, monitoring and reporting requirements and impacts of the introduction of a Carbon Added Tax. A Carbon Added Tax is an alternative climate policy instrument which taxes the embodied carbon in products. It is set up in a similar way as the Value Added Tax (VAT). However, instead of taxing value (the sum of salaries and profits), the CAT would tax carbon.

Carbon Added Tax as an alternative climate policy instrument

Authors CE

Sander de Bruyn
Robert Vergeer

Delft, July 2015