Volume 9,Issue 8
International carbon tax issues such as carbon leakage and carbon neutralization have become major topics of social concern. Based on the practical experience of carbon tax system in individual countries, this paper integrates the existing research of international carbon tax scholars to the classification and comparative analysis of international carbon tax schemes. Using a literature review approach, this dissertation mainly applies the method of qualitative analysis to explain and compare the contents of four international carbon tax options. Through the analysis and evaluation of individual countries’ carbon tax practice, the two-country model is verified. Through the method of comparative analysis, the schemes are evaluated from four dimensions and an assessment is made. The difference of carbon tax among countries makes the internal policies of countries adjust accordingly with the changes of international environment, which promotes the gradual convergence of carbon tax schemes. The results intend to provide reference to further study the issue on international carbon tax.