Thus, accompanied with appropriate complementary measures and policies, carbon taxes are effective to mitigate emission of CO2. As the carbon tax system in British Columbia, Canada has achieved notable effectiveness, it is worth further studying and analyzing, and can become a model for Taiwan. | VNU Journal of Science: Legal Studies, Vol. 34, No. 2 (2018) 35-43 Addressing Fairness Issues in the Carbon Tax Law: The Case of British Columbia, Canada Tsung-Sheng Liao* Department of Law, National Chung Cheng University, 168, University Rd., Min-Hsiung Township, Chiayi County, Taiwan 62102 Received 22 May 2018 Revised 19 June 2018; Accepted 21 June 2018 Abstract: The effects on the environment as a consequence of climate change are severe, especially those caused by anthropogenic greenhouse gas emission. It is necessary to internalize these external costs caused by human activities. Taxes should be levied on polluters so as to reduce pollution. Thus, accompanied with appropriate complementary measures and policies, carbon taxes are effective to mitigate emission of CO2. As the carbon tax system in British Columbia, Canada has achieved notable effectiveness, it is worth further studying and analyzing, and can become a model for Taiwan. Keywords: Climate change, Carbon Tax, Revenue-Neutral Tax, Carbon Tax Act, Greenhouse Gas Reduction and Management Act. 1. Introduction with appropriate complementary measures and policies, carbon taxes are effective to mitigate emissions of CO2. The carbon tax in British Columbia, Canada achievesnotable effectivenessand is worth further studying and analyzing. This article is composed of five parts including a short Introduction and Conclusion. Part two will discuss the origin, mechanisms and merits of carbon taxes. Part three will explain the carbon tax in British Columbia, including legal framework, the important principle and complementary measures of the Carbon Tax Act. Part four will show the effectiveness and economic effect of the carbon tax in British Columbia. Recently, the effects on the environment as a consequence of climate change are severe, especially the problem causing from anthropogenic greenhouse gas emissions. Among greenhouse gases, emissions of carbon dioxide (CO2) account for the majority. .
