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Ok as no one has actually answered your question here goes;
A carbon tax is simply a tax levelled on corporations and or individuals based on the amount of carbon the corporation or individual is expected to put into the atmosphere.
Most corporations and or people would rather not pay taxes so the theory is the more you tax carbon emission the less carbon is put into the environment and we all get to breath a little easier.
Naturally the system is more involved than my explanation but the above gives you the basic idea.
Brian
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