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.

中文翻译：

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碳税道德

理想的碳税政策是国际协调的，将外部性充分内部化，将收入重新分配给受影响的人，并且在政治上可以接受，产生可预测的市场信号。由于非理想环境很少允许满足所有这些条件，因此出现了道德问题。本文调查了道德哲学中针对其中几个问题的一些著作。首先，它讨论了估算碳社会成本的道德驱动因素。其次，它解释了国家自身利益如何阻碍气候行动，并提出了有助于解决这些问题的国际政策——碳边境税调整和碳俱乐部。第三，在解决公众对碳税的一些常见担忧之前，它介绍了一些关于碳税政治可接受性的社会科学文献。最后，它介绍了四种碳收入使用方案，认为再分配和气候补偿措施在道德上是最合理的。