Abstract
This paper presents an analysis of carbon taxation, that is, the taxation of greenhouse gas emissions, in Latin American countries. This research aims to draw a parallel between foreign and Brazilian legislation, to promote the discussion on the use of economic mechanisms to control CO2 emissions in the country. For its realization, bibliographical and documental research was carried out, as well as the study of the specific legislation of the countries that instituted such taxation in their legal systems. Mexico, some of its states, Chile, Colombia, and Argentina tax carbon in some way. Despite not being the only market mechanism or policy to control and reduce GHG emissions, carbon taxation is shown to be the most viable market mechanism for developing countries, given its low complexity and implementation costs.
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