Nicolò Golinucci Matteo Vincenzo Rocco Stefano Maria Ronco Emanuela Colombo

Towards Innovative Tax Mechanisms for CO2 Emissions

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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.


  • Tax Mechanisms
  • CO2 Emissions
  • Production-Based Accounting


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