From Rick Jefferys,<br/>Berkhamsted, Hertfordshire, UK
Matthew Benton highlights the potential benefits of a carbon tax and dividend scheme (Letters, 22/29 December 2018). This returns the proceeds to taxpayers and encourages spending on low-carbon purchases.
The concept ought to be particularly attractive to US conservatives once they realise that it is effectively a tax on non-citizens, including illegal residents, who will pay the tax on purchases but will not receive the dividend.
