Taková daň by vedla k tomu, že energetické společnosti a průmyslové závody zavedou postupy, jimiž své emise CO2 sníží, budou-li náklady na taková opatření nižší než daň, kterou by jinak musely zaplatit.
Such a tax would cause electricity companies and industrial firms to adopt techniques that reduce their CO2 emissions, as long as the cost of doing so is less than the tax that they would otherwise have to pay.