PBESProceedings of Business and Economic Studies2209-26412209-265XBio-Byword Scientific Publishing Pty. Ltd.10.26689/pbes.v8i4.11935ArticleA Research Review of International Carbon Tax and the Comparative Analysis of International Carbon Tax Schemeshttps://artdesignp.com/journal/PBES/8/4/10.26689/pbes.v8i4.11935LiYuxue2025842025-09-11International 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.

Tsai W, 2020, Carbon Emission Reduction—Carbon Tax, Carbon Trading, and Carbon Offset. Energies, 13(22): 6128.

Yamin F, Depledge J, The International Climate Change Regime: A Guide to Rules, Institutions and Procedures. Cambridge University Press, Cambridge.

Hoel M, 1992, Carbon Taxes: An International Tax or Harmonized Domestic Taxes? European Economic Review, 36(2–3): 400–406.

Murty M, 1996, Fiscal Federalism Approach for Controlling Global Environmental Pollution. Environmental and Resource Economics, 8(4): 449–459.

Gersbach H, 2008, A New Way to Address Climate Change: A Global Refunding System. The Economists’ Voice, 5(4): 1–4.

Nordhaus W, 2006, After Kyoto: Alternative Mechanisms to Control Global Warming. American Economic Review, 96(2): 31–34.

Stiglitz J, 2006, A New Agenda for Global Warming. The Economists’ Voice, 3(7): 1–4.

Aldy J, Stavins R, 2008, Economic Incentives in a New Climate Agreement. Environment & Natural Resources.

Sandmo A, 2003, Environmental Taxation and Revenue for Development. WIDER Working Paper Series.

Baranzini A, Goldemberg J, Speck S, et al., 2000, A Future for Carbon Taxes. Ecological Economics, 32(3): 395–412.

Weisbach D, Metcalf G, 2009, The Design of a Carbon Tax. SSRN Electronic Journal, 33(2): 499.

Mattoo A, Subramanian A, van der Mensbrugghe D, et al., 2013, Trade Effects of Alternative Carbon Border-Tax Schemes. Review of World Economics, 149(3): 587–609.

Böhringer C, Balistreri E, Rutherford T, et al., 2021, Trade in Carbon and Carbon Tariffs. Environmental & Resource Economics, 78(4): 669–708.

Souza-Rodrigues E, 2019, Deforestation in the Amazon: A Unified Framework for Estimation and Policy Analysis. Review of Economic Studies, 86(6): 2713–2744.

Li T, Du T, 2021, Vertical Fiscal Imbalance, Transfer Payments, and Fiscal Sustainability of Local Governments in China. International Review of Economics & Finance, 74(1): 392–404.