Abstract
This paper considers a location problem of production and sales of a production-oriented enterprise under carbon tax policy. Consumers are distributed on a straight line with linear transportation costs. In addition to paying the transportation costs of its own products, the enterprise is also responsibile for the transportation costs of consumers. A profit maximization model is established, properties of the profit function are analyzed, and a solving method is given. Numerical experiments show that even if the distribution of consumers is center-symmetric, the optimal location is not necessarily center-symmetric, which corrects the illusion of people. It is concluded that different carbon tax policies lead to different cost ratios of different modes of transportation, which lead to different locations and profits.
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