La fiscalidad sobre el carbono. Una aproximación a los casos de Suecia, Irlanda y Francia

The fight against climate change has found in taxation a tool for advancing in the reduction of greenhouse gas emissions. In this regard, different countries have developed taxes on carbon in Europe, America or Asia.

In Europe, Sweden established a carbon tax about three decades ago, Ireland adopted it during the economic crisis of 2008 and, more recently, France accom-panied its law on energy towards a green growth with a carbon tax called energy climate contribution.The three experiences, which have had different impacts, can bring light on the factors that may favor the success of these measures.

To this end, this article aims to present a summary of the main characteristics not only of the carbon taxes, but also of their adoption processes and the destination of the revenues collected.