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mitigation , a carbon tax, which is levied according to the carbon content of fuels, is not a perfect substitute for a tax on co emissions. [ ] for example, a carbon tax encourages reduced use of hydrocarbon fuels, but it does not provide an incentive to mitigate or improve mitigation technologies,
e.g. carbon capture and storage . energy taxes increase the price of energy uniformly, regardless of the emissions produced by the energy source (fisher et al.., , p. ). an ad valorem energy tax is levied according to the energy content of a fuel or the value of an energy product, which may or may not...
https://en.wikipedia.org/wiki/Carbon_tax