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Revenue raised by such a tax could go toward carbon offsets or other mitigation efforts, but just pricing carbon emissions on its own has an impact, because it establishes a market mechanism by which manufacturers are incentivized to reduce emissions

This study provides further evidence that keeping products legal and regulated is the best path forward for tobacco policy, said David Fernandez, vice president of government affairs and public policy of Altria Group, in a statement

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Information costs (any costs related to running information campaigns) will be impacted by awareness-raising efforts, and business compliance costs (for complying, for instance, with the requirement to provide annual data returns on the number of items sold on an annual basis) will also rise