From Peter Ryan
If we wish to use the tax system to reduce greenhouse gas emissions, we need to avoid targeting industry, as happens in California and elsewhere (24 November, p 14). Instead, we should tax consumers based on the carbon footprint of the goods or services they are buying. This would reduce the opportunity for companies to avoid a carbon tax by moving their production facilities overseas.
A carbon-added tax could work in a similar way to VAT, based on the final carbon footprint of goods or services.
Ayr, UK
