1988年,美国气候科学家詹姆斯·汉森在美国国会的一次听证会上,第一次向议员们宣讲燃烧化石燃料等人类活动可能导致全球变暖风险。此后,碳税渐渐在世界各国普及开来。所谓碳税,就是对排放二氧化碳产品和服务征税,是环境税的税种之一。其主要针对化石燃料(如汽油、柴油、煤炭、天然气等)中碳的含量或碳的排放量来征收。迄今为止,世界上有不少国家开征了碳税。据 In 1988, for the first time, a U.S. climate scientist, James Hansen, told members at a hearing in the United States that human activities such as burning fossil fuels could pose a risk of global warming. Since then, the carbon tax gradually spread in all countries in the world. The so-called carbon tax, that is, the tax on carbon dioxide emissions from products and services, is one of the taxes on environmental taxes. It is mainly for the fossil fuels (such as gasoline, diesel, coal, natural gas, etc.) carbon content or carbon emissions to be levied. To date, many countries in the world have imposed carbon taxes. according to