The coronavirus disease 2019 (COVID-19) crisis ought to serve as a reminder about the costs of failure to consider another long-term risk, climate change. For this reason, it is imperative to consider the merits of policies that may help to limit climate damages. This essay rebuts three common objections to carbon taxes: (1) that they do not change behaviour, (2) that they generate unfair burdens and increase inequality, and (3) that fundamental, systemic change is needed instead of carbon (...) taxes. The responses are (1) that there is both theoretical and empirical reason to think that carbon taxes do change behaviour, with larger taxes changing it to a greater extent; (2) that undistributed carbon taxes are regressive but distributing the tax receipts can alleviate that regressivity (and, in many cases, make the overall effect progressive); and (3) that while small changes for increasing democratic decision-making may be helpful, (fundamental) change takes time and the climate crisis requires urgent action. [Open access] //// -/- La crise de lamaladie à coronavirus 2019 (COVID-19) devrait servir de rappel sur les coûts de la non-prise en compte d’un autre risque à long terme, les changements climatiques. Pour cette raison, il est impératif de considérer lesmérites des politiques susceptibles de contribuer à limiter les changements climatiques. Cet essai réfute trois objections courantes aux taxes sur le carbone : (1) qu’elles ne changent pas les comportements (2) qu’elles génèrent des charges injustes et augmentent les inégalités, et (3) qu’un changement fondamental et systémique est nécessaire au lieu de taxes sur le carbone. Les réponses sont (1) qu’il existe des raisons à la fois théoriques et empiriques de penser que les taxes sur le carbone modifient effectivement les comportements, et que des taxes plus élevées les modifient dans une plus grande mesure; (2) que les taxes sur le carbone non distribuées sont régressives,mais que la distribution des recettes fiscales peut atténuer cette régressivité (et, dans de nombreux cas, rendre l’effet global progressif); et (3) que, bien que de petits changements pour l’amélioration de la prise de décision démocratique peuvent être utiles, un changement (fondamental) prend du temps et la crise climatique exige une action urgente. (shrink)

Ideal carbon tax policy is internationally coordinated, fully internalizes externalities, redistributes revenues to those harmed, and is politically acceptable, generating predictable market signals. Since nonideal circumstances rarely allow all these conditions to be met, moral issues arise. This paper surveys some of the work in moral philosophy responding to several of these issues. First, it discusses the moral drivers for estimates of the social cost of carbon. Second, it explains how national self-interest can block climate action and suggests (...) international policies—carbon border tax adjustments and carbon clubs—that can help address these concerns. Third, it introduces some of the social science literature about the political acceptability of carbon taxes before addressing a couple common public concerns about carbon taxes. Finally, it introduces four carbon revenue usage options, arguing that redistributive and climate compensation measures are most morally justified. [Open access]. (shrink)

A book chapter (about 9,000 words, plus references) presenting an act-consequentialist approach to the ethics of climate change. It begins with an overview of act consequentialism, including a description of the view’s principle of rightness (an act is right if and only if it maximizes the good) and a conception of the good focusing on the well-being of sentient creatures and rejecting temporal discounting. Objections to act consequentialism, and replies, are also considered. Next, the chapter briefly suggests that act consequentialism (...) could reasonably be regarded as the default moral theory of climate change, in the sense that a broadly act-consequentialist framework often seems implicit in both scholarly and casual discussions of the ethics of climate change. The remainder of the chapter explores three possible responses to the threat of climate change: having fewer children to reduce the number of people emitting greenhouse gases; taxing greenhouse-gas (GHG) emissions (commonly called a “carbon tax”) to discourage GHG-emitting behavior; and reducing poverty to lessen personal, familial, and community vulnerability to the harms of climate change. (shrink)

In this article I maintain that a progressive and leftist carbon tax should be revenue-neutral through a dual policy package: first, it should use some revenues to offset price increases for the poor and middle classes; second, it should use the remaining part of revenues to lower taxes on labour income (both employed and self-employed income) for those below a middle-income threshold. I will briefly examine three reasons why such a revenue-neutral and dual-package carbon tax (RN-DP-CT) could (and (...) should) become central in the political agenda of the European Left – even though much of what I will suggest can reasonably hold also with respect to other countries. First, the tax wage on labour in the euro area is one of the highest in the world. Second, the revenue-neutral and dual policy package carbon tax will tax more capital that yields income without a proportional increase in labour demand, rather than capital that creates new job opportunities. Third, we live in societies that are highly unequal, hence I see no moral reason why a carbon tax reform should not aim, among other things, to take wealth away from the richest. (shrink)

In this paper, I explain why people seeking to flourish together fairly in the im- perfect world we share today ought to support a universal carbon tax with no exception for international aviation. The argument proceeds in four steps. First, I provide a free-standing analysis of emissions behavior at the individual moral level. Second, I offer a picture of ideal and non-ideal coordination based mostly on Kantian social contract theory. Third, I argue that in a non-ideal context, moral signals (...) about right relation offer a coordinating fulcrum around which meaningful if only partly coordinated action is possible. Fourth, I apply these conclusions to the case of aviation exceptionalism, focusing especially on instances of incomplete, overlapping, partly coordinated climate actions. I conclude that these arguments together amount to a case for reversing the Chicago Convention and applying a universal carbon tax that does not exclude international flights, ending aviation exceptionalism. (shrink)

Environmental pollution and climate change have been considered the main environmental challenges affecting the world’s ecosystem, including that of South Africa. They cause poverty, land degradation, and health hazards. One of the leading causes and contributing factors of environmental pollution and climate change is carbon emissions into the atmosphere. As a way to curb these emissions, Carbon tax policy has been introduced in various countries, including South Africa. In 2019, a Carbon tax was introduced to assist South (...) Africa in delivering on the commitments made in the Paris Agreement in 2015. If the policy is effectively applied, it will raise revenues while reducing carbon dioxide emissions. Before and after introducing the Carbon tax policy in South Africa, there has been debate and discussion on its impact on the environment, economy, and society. Based on the debate and discussion, it has been observed that more attention is paid to the economic implications and benefits of the tax on South Africa than the ethical implications. Thus, this paper aims to contribute to the ongoing debate and discussion by ethically evaluating the Carbon tax policy in South Africa. (shrink)

In this paper, we argue that the All Affected Principle generates a puzzle when applied to carbon tax referendums. According to recent versions of the All Affected Principle, people should have a say in a democratic decision in positive proportion to how much the decision affects them. Plausibly, one way of being affected by a carbon tax referendum is to bear the economic burden of paying the tax. On this metric of affectedness, then, people who pollute a lot (...) are ceteris paribus more affected than people who don’t, because the former stands to pay more in carbon taxes than the latter. Consequently, people who pollute a lot receive large voting power, while people who pollute a little receive little voting power. This is a puzzling distribution of voting power for several reasons. First, it is instrumentally counterproductive if the goal is to rectify damages to the climate. Second, it introduces prudential incentives for everyone to pollute more to gain voting power. Third, the relative difference in voting power between people who pollute a lot and people who don’t is puzzling from a desert-based point of view, since the former often make a serious effort to avoid polluting, while the latter don’t. (shrink)

A question arising from the COVID-19 crisis is whether the merits of cases for climate policies have been affected. This article focuses on carbon pricing, in the form of either carbon taxes or emissions trading. It discusses the extent to which relative costs and benefits of introducing carbon pricing may have changed in the context of COVID-19, during both the crisis and the recovery period to follow. In several ways, the case for introducing a carbon price (...) is stronger during the COVID-19 crisis than under normal conditions. Oil costs are lower than normal, so we would expect less harm to consumers compared to normal conditions. Governments have immediate need for diversified new revenue streams in light of both decreased tax receipts and greater use of social safety nets. Finally, supply and demand shocks have led to already destabilized supply-side activities, and carbon pricing would allow this destabilization to equilibrate around greener production for the long-term. The strengthening of the case for introducing carbon pricing now is highly relevant to discussions about recovery measures, especially in the context of policy announcements from the European Union and United States House of Representatives. Key Policy Insights: • Persistently low oil prices mean that consumers will face lower pain from carbon pricing than under normal conditions. • Many consumers are more price-sensitive during the COVID-19 context, which suggests that a greater relative burden from carbon prices would fall upon producers as opposed to consumers than under normal conditions. • Carbon prices in the COVID-19 context can introduce new revenue streams, assisting with fiscal holes or with other green priorities. • Carbon pricing would contribute to a more sustainable COVID-19 recovery period, since many of the costs of revamping supply chains are already being felt while idled labor capacity can be incorporated into firms with lower carbon-intensity. (shrink)

The three main types of policies for addressing climate change are command and control regulation, carbon taxes (or price instruments), and cap and trade (or quantity instruments). The first question in the ethics of carbon pricing is whether the latter two (price and quantity instruments) are preferable to command and control regulation. The second question is, if so, how should we evaluate the relative merits of price and quantity instruments. I canvass relevant arguments to explain different ways of (...) addressing these important policy questions, suggesting that carbon pricing is preferable to command and control regulation, and that price instruments have the theoretical edge over quantity instruments. [Open access]. (shrink)

While there are a variety of moral issues that relate to carbon pricing policies, I will focus on one that has received a large amount of attention: is carbon pricing unjust? Campaigners and civil society groups, especially those involved in environmental and climate justice spaces, have rejected carbon pricing as unjust. This claim deserves some discussion and, in this perspective, I discuss a few potential dimensions of justice that could be relevant to this claim. My goal is (...) to show that, for the most important dimensions of justice, distributive and procedural, carbon pricing is not unjust as a policy instrument for addressing climate change. [Open access]. (shrink)

[Newspaper Opinion] Before the COVID-19 pandemic and the accompanying fall in oil prices, a carbon price would have been immediately painful for the countries that imposed it, but far better for everyone over the longer term. In this unprecedented moment, introducing a carbon price would be beneficial both now and for the future.

This teaching and learning guide accompanies the following article: Mintz-Woo, K., 2022. Carbon Pricing Ethics. Philosophy Compass 17(1):article e12803. doi:10.1111/phc3.12803. [Open access].

[Newspaper opinion] strengthening carbon pricing during COVID-19 is the best time to do so for both consumers and for governments.

Molti esperti concordano sul fatto che la pandemia di Covid-19 sia l'occasione giusta per iniziare a tassare l’anidride carbonica, ora che la domanda e quindi anche il prezzo dei combustibili fossili sono scesi. Tuttavia, la carbon tax continua ad essere vista con sospetto, soprattutto tra i progressisti, che temono che questa misura abbia effetti regressivi. Allo stesso tempo, i sostenitori di una carbon tax a entrate positive, che finanzi investimenti in progetti ecologici, rischiano di allarmare eccessivamente l’elettorato conservatore. (...) In questo articolo, sostengo dunque che una carbon tax neutra dal punto di vista delle entrate e che miri a ridurre il cuneo fiscale può combinare gli obiettivi redistributivi della sinistra europea, la lotta contro il cambiamento climatico e un’ampia accettabilità sociale. Tuttavia, il modo in cui la carbon tax viene proposta deve essere invertito: non più “mitigare il cambiamento climatico e così facendo raggiungere anche un secondo obiettivo sociale (in questo caso l'aumento del reddito salariale)”, ma “raggiungere un certo obiettivo sociale attraverso la tassazione dell’anidride carbonica”. (shrink)

Solar radiation management (SRM) may help to reduce the negative outcomes of climate change by minimising or reversing global warming. However, many express the worry that SRM may pose a moral hazard, i.e., that information about SRM may lead to a reduction in climate change mitigation efforts. In this paper, we report a large-scale preregistered, money-incentivised, online experiment with a representative US sample (N = 2284). We compare actual behaviour (donations to climate change charities and clicks on climate change petition (...) links) as well as stated preferences (support for a carbon tax and self-reported intentions to reduce emissions) between participants who receive information about SRM with two control groups (a salience control that includes information about climate change generally and a content control that includes information about a different topic). Behavioural choices are made with an earned real-money endowment, and stated preference responses are incentivised via the Bayesian Truth Serum. We fail to find a significant impact of receiving information about SRM and, based on equivalence tests, we provide evidence in favour of the absence of a meaningfully large effect. Our results thus provide evidence for the claim that there is no detectable moral hazard with respect to SRM. [Open access]. (shrink)

Climate ethics has been concerned with polluter pays, beneficiary pays and ability to pay principles, all of which consider climate change as a single negative externality. This paper considers it as a constellation of externalities, positive and negative, with different associated demands of justice. This is important because explicitly considering positive externalities has not to our knowledge been done in the climate ethics literature. Specifically, it is argued that those who enjoy passive gains from climate change owe gains not to (...) the net losers, but to the emitters, just as the emitters owe compensation to the net losers for the negative externality. This is defended by appeal to theoretical virtues and to the social benefits of generating positive externalities, even when those positive externalities are coupled with far greater negative externalities. We call this the Polluter Pays, Then Receives ('PPTR', or 'Peter') Principle. This principle is then applied at two levels in the context of Canada. [Open access]. (shrink)

Joseph Heath sometimes plays the role of a gadfly in climate and environmental ethics. He often defends conventional, economics-focused claims which rub many philosophers the wrong way—claims that are at the heart of issues raised in these pages, claims such as that discounting is justifiable, growth is good, or cost-benefit analysis is appropriate in liberal democracies. I think we can all agree that sophisticated defences of conventional positions play an important part in the ecosystem. For philosophers, a gadfly can challenge (...) entrenched conceptions. If we agree that these goals are worthwhile, then this book serves as a useful summary and synthesis of the ways Heath has ably defended conventional claims about climate policy. (shrink)

Cet article vise à justifier, puis à appliquer une éthique climatique centrée sur les intérêts des acteurs économiques. Après avoir expliqué pourquoi le changement climatique pose un problème important de motivation, je montre pour quelles raisons les incitations peuvent au moins partiellement y remédier. Je développe ensuite deux possibilités d’institutionnalisation de l’éthique des incitations. La première consiste en une taxe internationale augmentant progressivement le coût des émissions de dioxyde de carbone, un dispositif auquel il convient d’ajouter des subsides pour la (...) recherche, le développement et le déploiement des énergies renouvelables. La seconde consiste en un marché global du carbone qui vise également à décourager l’utilisation des combustibles fossiles et à encourager l’utilisation de sources alternatives d’énergie. L’objectif est de montrer qu’une éthique climatique prenant en compte le problème de la motivation est plus efficace qu’une position qui se limite aux devoirs moraux incombant aux consommateurs et producteurs, soit de réduire leurs émissions. (shrink)

Statements such as “X is beautiful but I don’t like how it looks” or “I like how X looks but it is not beautiful” sound contradictory. How contradictory they sound might however depend on the object X and on the aesthetic adjective being used (“beautiful”, “elegant”, “dynamic”, etc.). In our study, the first sentence was estimated to be more contradictory than the latter: If we describe something as beautiful, we often intend to evaluate its appearance, whereas it is less counterintuitive (...) to appreciate an appearance without finding it beautiful. Furthermore, statements including “beautiful” appeared more contradictory than those including “elegant” and “dynamic”, pointing to its greater evaluative component. When related to artworks, sentences could appear less contradictory due to readers’ consideration of the divergence between conventional beauty and art-related sensory pleasures that can even include negative valence. Such ambivalence might be more frequent in art-objects than in other artefacts. Indeed, in our study, sentences referring to artworks were estimated to be less contradictory compared to sentences referring to other artefacts. Meanwhile, an additional small group of graphic design students showed a less clear difference between art-related and non-art-related sentences. We discuss the potential influence of art experience and interest as well as theoretical and methodological challenges like the conceptualization of beauty. (shrink)

In his Christian and Metaphysical Meditations (1683) Malebranche develops a reflection in which the self discovers in its interiority that the interlocutor able to answer some of its questions is the divine Word. Through references to the Holy Scriptures and to Augustine, Malebranche constructs a meditative itinerary that differs from the one proposed by Descartes, as it moves from the lumière naturelle in the Cartesian sense to the lumière of the Word. In the light of these historical-theoretical data, we propose (...) a reconstruction of the role played by interiority and meditation in certain texts by Malebranche, highlighting the moments in which he appropriated the Cartesian heritage and those in which he distanced himself from Descartes’ philosophical paradigm. (shrink)

Biological ontologies are used to organize, curate, and interpret the vast quantities of data arising from biological experiments. While this works well when using a single ontology, integrating multiple ontologies can be problematic, as they are developed independently, which can lead to incompatibilities. The Open Biological and Biomedical Ontologies Foundry was created to address this by facilitating the development, harmonization, application, and sharing of ontologies, guided by a set of overarching principles. One challenge in reaching these goals was that the (...) OBO principles were not originally encoded in a precise fashion, and interpretation was subjective. Here we show how we have addressed this by formally encoding the OBO principles as operational rules and implementing a suite of automated validation checks and a dashboard for objectively evaluating each ontology’s compliance with each principle. This entailed a substantial effort to curate metadata across all ontologies and to coordinate with individual stakeholders. We have applied these checks across the full OBO suite of ontologies, revealing areas where individual ontologies require changes to conform to our principles. Our work demonstrates how a sizable federated community can be organized and evaluated on objective criteria that help improve overall quality and interoperability, which is vital for the sustenance of the OBO project and towards the overall goals of making data FAIR. Competing Interest StatementThe authors have declared no competing interest. (shrink)

The Planteome project provides a suite of reference and species-specific ontologies for plants and annotations to genes and phenotypes. Ontologies serve as common standards for semantic integration of a large and growing corpus of plant genomics, phenomics and genetics data. The reference ontologies include the Plant Ontology, Plant Trait Ontology, and the Plant Experimental Conditions Ontology developed by the Planteome project, along with the Gene Ontology, Chemical Entities of Biological Interest, Phenotype and Attribute Ontology, and others. The project also provides (...) access to species-specific Crop Ontologies developed by various plant breeding and research communities from around the world. We provide integrated data on plant traits, phenotypes, and gene function and expression from 95 plant taxa, annotated with reference ontology terms. (shrink)

Do carbon-offsetting schemes morally offset emissions? The moral equivalence thesis is the claim that the combination of emitting greenhouse gasses and offsetting those emissions is morally equivalent to not emitting at all. This thesis implies that in response to climate change, we need not make any lifestyle changes to reduce our emissions as long as we offset them. An influential argument in favor of this thesis is premised on two claims, one empirical and the other normative: (1) When you (...) emit + offset, the net result is the same as that of not emitting. (2) With emissions, the net result is what matters morally. I argue against both premises. The net result of emitting + offsetting is never equivalent to that of not emitting, and even if it were equivalent, the net result is not the only thing that matters morally. My conclusion is that although we should offset our emissions, avoiding emissions is morally preferable. This conclusion supports a stronger claim: that carbon offsets cannot relieve us of our duty to make significant lifestyle changes so as to reduce emissions and thus lesson our contribution to the harms of climate change. (shrink)

Luke Elson defends carbon offsetting on the basis that it is not morally objectionable to shift harms or risks around. As long as emitting and offsetting does not increase the overall harms or risks—and merely shifts them—compared to refraining from emitting, he suggests there is no injustice involved. I respond in several ways, suggesting that the time delay involved in offsetting can increase these risks but, regardless, there is a defensible default which could justify refraining from emitting, even when (...) planning to offset. (shrink)

Carbon offsetting remains contentious within, at least, philosophy. By posing and then answering a general question about an aspect of the morality of carbon offsetting—Does carbon offsetting make luxury emissions morally permissible?—this essay helps to lessen some of the topic’s contentiousness. Its central question is answered by arguing and defending the view that carbon offsetting makes luxury emissions morally permissible by counteracting potential harm. This essay then shows how this argument links to and offers a common (...) starting point for further examination of offsetting across various disciplines and domains, such as policy and other branches of philosophy like the ethics of risk. (shrink)

[Newspaper opinion] To give carbon storage sites the greatest chance of success, it makes sense to develop them in places where the geology has been thoroughly explored and where there is lots of relevant expertise. This would imply pumping carbon into underground storage sites in northern Europe, the Middle East and the US, where companies have spent centuries looking for and extracting fossil fuels. On the other hand, it might be important to develop storage sites in economies where (...) the current and future demand for carbon capture and storage is greatest. The regions with the best prospects are not often those with the greatest expected need. [Open access]. (shrink)

Population obesity and associated morbidities pose significant public health and economic burdens in the United Kingdom, United States, and globally. As a response, public health initiatives often seek to change individuals’ unhealthy behavior, with the dual aims of improving their health and conserving health care resources. One such initiative—taxes on sugar‐sweetened beverages (SSB)—has sparked considerable ethical debate. Prominent in the debate are arguments seeking to demonstrate the supposed impermissibility of SSB taxes and similar policies on the grounds that they interfere (...) with individuals’ freedom and autonomy. Commentators have often assumed that a policy intended to restrict or change private individuals’ consumption behavior will necessarily curtail freedom and, as a corollary, will undermine individuals’ autonomy with respect to their consumption choices. Yet this assumption involves a conceptual mistake. To address the misunderstanding, it’s necessary to attend to the differences between negative liberty, freedom of options, and autonomy. Ultimately, concerns about negative liberty, freedom, and autonomy do not provide strong grounds for opposing SSB taxes. (shrink)

Critics of carbon mitigation often appeal to what Jonathan Glover has called ‘the argument from no difference’: that is, ‘If I don’t do it, someone else will’. Yet even if this justifies continued high emissions by the industrialised countries, it cannot excuse business as usual. The North’s emissions might not harm the victims of climate change in the sense of making them worse off than they would otherwise be. Nevertheless, it receives benefits produced at the latter’s expense, with the (...) result that it has more than it deserves, and that victims will have less. This enrichment is unjust; unjustly enriched agents ought to make compensation. The best form of compensation is vigorous action against climate change. (shrink)

The protracted history of consuming carbon-based energy sources in Iran culminated in 1908 with the momentous discovery of the inaugural oil field in Masjed Soleyman. This newfound carbon-based source not only brought a lot of revenues to Iran but also, brought forth a multitude of materialities like pipelines, roads, bridges, refinery factories, tankers, and rigs into Iran. This new materiality exerted a profound influence on the perception and imagination of Iranians, particularly Iranian artists. Consequently, carbon permeated diverse (...) manifestations within Iranian artworks assuming various artistic approaches; in other words, carbon was inevitably introduced into aesthetics. Serendipitously, the ascension of Reza Shah Pahlavi to power in Iran almost coincided with the discovery of oil. Reza Shah and his successor, Mohammadreza Shah, sought to position themselves as a novel international force governing a "developed" nation for which they needed to lubricate the production-consumption cycle in Iran. To achieve this objective, they championed extensive governmental propagandas that celebrated carbon-based consumerism, and with that, they introduced aesthetics into carbon. Drawing inspiration from Walter Benjamin's notions “politicizing aesthetic” and “aestheticizing politics” and insisting that in Iran, oil/carbon is politics, this paper aims to historicize the process of carbonization of aesthetics in Iranian art realm on the one hand, and aestheticization of carbon in governmental propaganda on the other hand. This paper focuses on visual ideologies in visual artworks, including architecture, painting, and sculpture in the artwork realm and postal stamps, postcards, and paper moneys, on the other hand. (shrink)

Vietnam’s forests are at risk - carbon offset schemes could be the best chance of saving them, say Dr. Quan-Hoang Vuong and Minh-Hoang Nguyen. The value of forests is deeply ingrained in Vietnamese culture. Rừng vàng, biển bạc” [“forests of gold and seas of silver”] is both a metaphor for Vietnam, and a description of its natural wealth. The phrase is everywhere, from political speeches to daily conversation, as is Nhất phá sơn lâm, nhì đâm hà bá [“the worst (...) crime is to destroy the mountains and forests, the second worst is to kill the river”]. Deforestation is a Vietnamese taboo. (shrink)

Soda taxes are controversial. While proponents point to their potential health benefits and the public projects that could be funded with their revenue, critics argue that they are paternalistic and regressive. In this paper, we explore the prospects for designing a just soda tax, one that appropriately balances the often-competing ethical considerations of promoting social welfare, respecting people’s autonomy, and ensuring distributive fairness. We argue that policymakers have several paths forward for designing a just soda tax, but that the considerations (...) relevant to ethical policy design are more complicated than is sometimes acknowledged. (shrink)

Many real-world agents recognise that they impose harms by choosing to emit carbon, e.g., by flying. Yet many do so anyway, and then attempt to make things right by offsetting those harms. Such offsetters typically believe that, by offsetting, they change the deontic status of their behaviour, making an otherwise impermissible action permissible. Do they succeed in practice? Some philosophers have argued that they do, since their offsets appear to reverse the adverse effects of their emissions. But we show (...) that they do not. In practice, standard carbon offsetting does not reverse the harms of the original action, nor does it even benefit the same group as was harmed. Standard moral theories hence deny that such offsetting succeeds. Indeed, we show that any moral theory that allows offsetting in this setting faces a dilemma between allowing any wrong to be offset, no matter how grievous, and recognising an implausibly sharp discontinuity between offsettable actions and non-offsettable actions. The most plausible response is to accept that carbon offsetting fails to right our climate wrongs. (shrink)

The fail-safe makes sure the fee is high enough to meet carbon emission reduction targets. The safeguard keeps the fee from getting any higher than needed. -/- One of the ways that we could account for the unpredictability of the price elasticity of demand for carbon would be to provide a fail-safe mechanism to ensure that we definitely stay on the carbon reduction schedule. If we keep Energy Innovation Act (HR 763) essentially as it is and scale (...) up the annual carbon fee increase by Number-of-Years-Behind-Schedule * 0.15. (shrink)

This paper reviews current initiatives to establish carbon offset forests in suburban and peri-urban environments. While moments of density occur within urban territories the general spatial condition is one of fragmented and patchy networks made up of a heterogeneous mix of residential enclaves, industrial parks, waste sites, infrastructure easements interspersed with forests, agriculture, leftover voids and overlooked open space. These overlooked open spaces have the potential to form a new green urban structure of carbon offset forests as cities (...) respond to the carbon economy. Furthermore such urban spaces are not likely to diminish over time as cities are not only growing larger but are becoming more dispersed according to recent World Bank reports. This strong trend is not limited to developed or developing cities but is a worldwide phenomenon. In the future, policy incentives for carbon sequestration will drive land use change in rural and urban areas alike. The paper documents projects in Blacktown City Council in Western Sydney. (shrink)

While COVID-19 vaccines provide light at the end of the tunnel in a difficult time, they also bring forth the complex ethical issue of global vaccine distribution. The current unequal global distribution of vaccines is unjust towards the vulnerable living in low-income countries. A vaccine tax should be introduced to remedy this. Under such a scheme, a small fraction of the money spent by a country on vaccines for its own population would go into a fund, such as COVAX, dedicated (...) to buying vaccines and distributing them to the world’s poorest. A vaccine tax would provide a much-needed injection of funds to remedy the unequal distribution of vaccines. The tax allows for a distribution that, to a lesser degree, reflects the ability to pay and is superior to a donation-based model because it minimises the opportunity for free-riding. (shrink)

In current legal and political atmospheres, when governments are embracing notions such as pollution prevention and the three ”R’s” – reduce, reuse and recycle, while discarding command and control types of regulatory enforcement, some may be surprised to learn that since 1971 Pennsylvania law has permitted the exemption of corporate assets from capital stock valuation for the purpose of paying capital stock taxes, if the assets are devoted to pollution control or abatement. Straightforward though the idea of tax exemption for (...) pollution control assets may seem, the execution of the statutory exemption, together with the regulation which was promulgated thereunder, yields a wide variety of hermeneutic fruit under the scrutiny of the judiciary and the advocacy of lawyers. (shrink)

In an era where digital screens are as ubiquitous as the air we breathe, Toward an Anthropology of Screens by Mauro Carbone and Graziano Lingua offers a seminal exploration into screens’ crucial functions and profound impact on human culture. This scholarly work dissects the screen’s evolution, anthropological significance and philosophical implications, offering an enlightening narrative on our mediated reality.

Climate change and other harmful large-scale processes challenge our understandings of individual responsibility. People throughout the world suffer harms—severe shortfalls in health, civic status, or standard of living relative to the vital needs of human beings—as a result of physical processes to which many people appear to contribute. Climate change, polluted air and water, and the erosion of grasslands, for example, occur because a great many people emit carbon and pollutants, build excessively, enable their flocks to overgraze, or otherwise (...) stress the environment. If a much smaller number of people engaged in these types of conduct, the harms in question would not occur, or would be substantially lessened. However, the conduct of any particular person (and, in the case of climate change, of even quite large numbers of people) could make no apparent difference to their occurrence. My carbon emissions (and quite possibly the carbon emissions of much larger groups of people dispersed throughout the world) may not make a difference to what happens to anyone. When the conduct of some agent does not make any apparent difference to the occurrence of harm, but this conduct is of a type that brings about harm because many people engage in it, we can call this agent an overdeterminer of that harm, and their conduct overdetermining conduct. In this essay we explore the moral status of overdetermining harm. (shrink)

Trong bối cảnh toàn cầu đang đối mặt với những thách thức ngày càng nghiêm trọng từ biến đổi khí hậu, tín chỉ carbon đã được xem như một giải pháp tài chính nhằm khuyến khích việc giảm phát thải khí nhà kính. Tuy nhiên, liệu giải pháp này có thực sự hiệu quả trong việc bảo vệ môi trường, hay chỉ đơn thuần là một cách để thương mại hóa thiên nhiên, mang lại lợi ích ngắn hạn nhưng (...) tiềm ẩn nhiều rủi ro lâu dài? (shrink)

The purpose of this paper is to examine income tax evasion in Jordan and set forth various cures for this problem.

The practice of trading forest carbon credits has gained significant attention as a strategy to combat climate change. By allowing companies to buy and sell credits representing forest carbon sequestration, it aims to create financial incentives for forest preservation. However, a recent report highlights the dangers of commodifying forest carbon if such financial mechanisms overshadow other vital environmental and social values. To understand the complexities of this issue, we can turn to the mindsponge theory (MT), particularly its (...) information-value nexus hypothesis, for valuable insights. (shrink)

Much of the climate ethics discussion centers on considerations of compensatory justice and historical accountability. However, little attention is given to supporting and defending the Beneficiary Pays Principle as a guide for policymaking. This principle states that those who have benefitted from an instance of harm have an obligation to compensate those who have been harmed. Thus, this principle implies that those benefitted by industrialization and carbon emission owe compensation to those who have been harmed by climate change. Beneficiary (...) Pays is commonly juxtaposed with Polluter Pays Principle and the Ability to Pay Principle in the relevant literature. Beneficiary Pays withstands objections that raise suspicion for the latter two. (shrink)

Trong nhiều biện pháp chống biến đổi khí hậu thế giới đang nghiên cứu và áp dụng, không phải lúc nào cũng là những thứ tối tân, hiện đại và lớn lao kỳ vĩ. Có những biện pháp thuộc về cải tiến phương thức nuôi trồng, và thực tế đã cho thấy, hiệu quả đo đếm được, bằng những tín chỉ có khả năng quy đổi thành giá trị tiền tệ thông qua mậu dịch carbon. Hiệu quả này có (...) thể xem như vế số 1 của mệnh đề nguyên lý trao đổi giá trị môi sinh-tiền tệ, trường hợp tạo ra thặng dư sinh thái. Bài viết này đề cập tới một trường hợp tiêu biểu của thế giới, và xem xét cơ sở khoa học của nguyên lý vận hành, trực tiếp liên quan. Sau cùng, một số ý kiến về những điều kiện cần có chuẩn bị cho triển khai trong thực tiễn tại Việt Nam sẽ được trình bày. (Tạp chí Kinh tế & Dự báo; ngày 4-10-2023). (shrink)

Thị trường tín chỉ carbon tự nguyện là một cơ chế quen tên, đã được triển khai rộng rãi trên thế giới với mục tiêu giảm lượng phát thải khí nhà kính (GHG). Thị trường này hoạt động bằng cách đặt ra giới hạn về lượng phát thải cho các công ty và cho phép họ mua bán ‘tín chỉ carbon’ tương ứng với mỗi tấn phát thải được loại bỏ. Những giao dịch này được thiết kế với (...) hy vọng tạo ra một cơ chế tự điều chỉnh để cân bằng lượng carbon trong khí quyển bằng cách giảm hoặc loại bỏ CO2 (hoặc các khí nhà kính khác) ở một địa điểm nhằm bù đắp cho lượng phát thải được tạo ra ở nơi khác. -/- Thị trường tín chỉ carbon là một ví dụ cơ bản của lối tư duy kinh tế tân cổ điển, cho rằng các hoạt động kinh tế như sản xuất và tiêu dùng gây ra tác động tiêu cực đến môi trường, nhưng những chi phí này thường không được các bên gây ra gánh chịu, dẫn đến một dạng thức thất bại thị trường. Vì thế, khi những ngoại tác tương tự (các vấn đề biến đổi khí hậu hay suy thoái môi trường v.v) được tích hợp vào hệ thống kinh tế, thị trường được kỳ vọng sẽ cải thiện năng lực và hiệu quả phân bổ nguồn lực cũng như nhân lực trong xã hội một cách tối ưu để giải quyết các vấn đề môi trường. -/- Tuy nhiên, sau gần 30 năm đi vào vận hành, thị trường tín chỉ carbon đã thể hiện nhiều điểm bất hợp lý và xa rời thực tế của nó trong công cuộc chống biến đổi khí hậu. (shrink)

The relationship between carbon markets, especially voluntary ones, and climate justice is complex. While carbon markets are designed with positive intentions, such as supporting reforestation or renewable energy projects in developing countries, they can unintentionally exacerbate inequalities.

Low-carbon agriculture is essential for protecting the global climate and sustainable agricultural economics. Since China is a predominantly agricultural country, the adoption of low-carbon agricultural technologies by local farmers is crucial. The past literature on low-carbon technologies has highlighted the influence of demographic, economic, and environmental factors, while the psychological factors have been underexplored. A questionnaire-based approach was used to assess the psychological process underlying the adoption of low-carbon agricultural technologies by 1,114 Chinese rice farmers in (...) this paper, and structural equation modeling (SEM) was empirically employed to test our theoretical model. (shrink)

This paper puts forward two claims about funding carbon capture and storage. The first claim is that there are moral justifications supporting strategic investment into CO2 storage from global and regional perspectives. One argument draws on the empirical evidence which suggests carbon capture and storage would play a significant role in a portfolio of global solutions to climate change; the other draws on Rawls' notion of legitimate expectations and Moellendorf's Anti-Poverty principle. The second claim is that where to (...) pursue this strategic investment poses a morally non-trivial problem, with considerations like near-term global distributive justice and undermining legitimate expectations favouring investing in developing regions, especially in Asia, and considerations like long-term climate impacts and best uses of resources favouring investing in the relatively wealthy regions that have the best prospects for successful storage development. [Open access]. (shrink)

Sau gần 30 năm đi vào vận hành, thị trường tín chỉ carbon đã thể hiện nhiều điểm bất hợp lý và xa rời thực tế của nó trong công cuộc chống biến đổi khí hậu.

One of the ways that we could account for the unpredictability of the price elasticity of demand for carbon would be to provide a fail-safe mechanism to ensure that we definitely stay on the carbon reduction schedule. If we kept Energy Innovation Act (HR 763) essentially as it is and scale up the annual carbon fee increase by Number-of-Years-Behind-Schedule * 0.15.

In recent years, the practice of tax exemption for churches has become a source of open scrutiny, argument, and controversy on the part of both government and religious leaders. The study attempted to assess the main principles that government base on to impose taxes on its citizenry and to assess the tax exemption status of the churches in Ghana. Exploratory, descriptive and cross-section surveys were used to investigate and discover from respondent’s information on the topic to provide a report on (...) the background, facts, settings and concerns about the principles of taxation and the tax exemption status of churches. The study considered 120 people as its targeted sample of which 114 responded by the use of questionnaires. Also, descriptive analysis such as frequency and percentages were used to analyse the data. From the information gathered on the research, it was revealed that most Ghanaians representing 65.8% prefer the government to allocate taxes based on the benefits that taxpayers receive for paying taxes rather than the ability to pay or any other principle for the allocation of taxes. In addition, 57% of Ghanaians would like the religious organizations to enjoy their tax-exempt status despite allegation by critics that they are amassing wealth for themselves and not contributing to the development of Ghana. Some of the reasons given were that: churches are not profit-making businesses; churches contribute to the development of the nation; churches care for the people more than the government. Some of them concluded that failure to grant the church tax exemption may give room for the churches to engage in business activities. For those with the opposing view, some gave reasons such as: churches have become some sort of commerce; the churches have more money in this world; the payment of taxes by churches may as well boost the revenue of the government. Despite the various arguments, there was an agreement that the Ghana Revenue Authority should check the sales of rosaries, anointing oil, holy water, charge of consultation fees, as these should attract taxation. The paper recommends that Tax-Exempt Division should develop policies and administer tax exempt organizations (including religious organizations) laws. The division should be responsible for exempt organizations tax education and training to enable them understand their tax law obligations. This will improve tax compliance by the exempt organizations. (shrink)