목차
About the Science, Technology, and Public Policy Program 3
About the Authors 3
Executive Summary 4
1 Introduction 6
2 Carbon Tax Assets and Carbon Tax Liabilities 9
2.1 Voluntary Carbon Tax Assets & Carbon Tax Liabilities 10
2.2 The Problem of Transitivity 11
2.3 The Problem of Denomination 12
3 Policy Discussion 13
3.1 Maintaining the EU Level Playing Field 15
3.2 Criteria for Eligible Carbon Assets 17
3.3 Practical Considerations and Next Steps in Recognizing Carbon Tax Assets as ECPs 17
4 Conclusion 19
Disclosure 20
Acknowledgements 20
Bibliography 21
