Titolo Verso meccanismi innovativi di tassazione delle emissioni di CO2: teoria e risultati empirici Periodico Equilibri Anno: 2019 - Volume: 66 - Fascicolo: 2 - Pagina iniziale: 303 - Pagina finale: 314
All the environmental policy initiatives for reducing CO2 emissions implemented so far are grounded on the so-called Production-Based Accounting (PBA) paradigm: countries are responsible for the emissions occurring within their borders. This article discusses and assesses the alternative approach of Consumption-Based Accounting (CBA), where countries become responsible for the CO2 emissions embedded in their final demand products.