Example
Japanese carbon tax
Japan’s Tax for Climate Mitigation was imposed on all fossil fuels via Law No. 16 of 2012. The tax base is the amount of CO2 emissions from fossil fuel use (covering 70% of Japan’s GHG emissions), with some exemptions for agriculture, public transportation, petrochemical industries, and coal-fired power plants in Okinawa. The tax has been phased in over time, and Japan reached its full tax rate in April 2016.
Documents
- Existing LawsView
Ministry of the Environment, Details on the carbon tax
- Other ResourcesView
EDF report: Japan: An Emissions Trading Case Study
- Other ResourcesView
Case Study Appendix of Carbon Tax Guide
- Existing LawsView
Ministry of the Environment, Outline of the carbon tax
- Existing LawsView
Synopsis of Act Partially Amending the Law on Special Tax Measures (Law No. 16 of 2012)