A CRITICAL INVESTIGATION OF POTENTIAL SUCCESS FACTORS WHEN IMPLEMENTING NATIONAL CARBON TAX POLICIES

越来越明显的是，社会面临越来越多的威胁环境的挑战(经合组织，2011年)。随着越来越多的与全球变暖有关的真实世界事件的发生，例如自19世纪以来全球气温上升0.9摄氏度，以及过去100年海平面上升8英寸(美国国家航空航天局，北达科他州)，很明显地看到了在脱碳方面取得真正进展的重要性，并有必要评估实现这一目标的方法。尽管人们通常认为保护环境和持续的经济发展自然是对立的(Jackson，2013)，但理解如何同时实现这些目标是至关重要的。碳定价被许多人认为是实现这些目标的最佳政策工具之一，然而，各国政府一直在节俭地使用它(OECD，2017)。世界银行(2019年)指出，政府和企业就碳定价在向脱碳经济转型中的基础作用达成了越来越多的共识，这表明碳税的作用可能是全球脱碳的关键。此外，在最近的英国政治辩论中强调了对环境的高度关注，主要政党引用了新的净零截止日期，例如保守党建议2050年(保守党和统一党，2019年)，在绿党宣言(绿党，2019年)中提到碳税是一个具体的政策点。这给我们留下了一个重要的谜题：什么因素促成了碳税的成功或失败？

It is becoming ever more apparent that society faces an increasing number of threatening environmental challenges (OECD, 2011). With the growing number of real-world events linked to global warming, such as the 0.9 degrees Celsius increase in global temperatures since the 19th century and an eight (8) inch rise in sea levels in the last 100 years (NASA, n.d.), it is clear to see the importance of making real progress towards decarbonisation and assessment of methods to achieve this is necessary. Although it is often assumed that protecting the environment and continued economic development are naturally opposed (Jackson, 2013) it is essential that it is understood how these objectives can be simultaneously fulfilled. Pricing carbon is considered by many one as of the best policy instruments to achieve these objectives, and yet, governments have used it sparingly (OECD, 2017). The world bank (2019) states that "[t]here is a growing consensus among both governments and businesses on the fundamental role of carbon pricing in the transition to a decarbonized economy", suggesting that the role of carbon taxation could be key to global decarbonisation. Additionally, the heightened attention towards the environment was highlighted in the recent British political debates, with the main parties quoting new net zero deadlines, such as that of the Conservative party, suggesting 2050 (The Conservative and Unionist Party , 2019), with carbon tax being mentioned as a specific policy point in the Green Party manifesto (Green Party, 2019). This leaves us with an important puzzle: What factors contribute to the successful, or unsuccessful, implementation of a carbon tax?