tax system 18 pollution tax 15 environmental economics 11 Tax avoidance 8 Taxation 8 climate change 8 United States 7 carbon emission 6 tax 6 environmental policy 5 income distribution 5 Carbon 4 Carbon tax 4 China 4 Environmental protection 4 Tax evasion 4 Taxes 4 fiscal policy 4 investment 4 numerical model 4 Carbon pricing 3 Climate change 3 Climate policy 3 Emission control 3 Environmental policy 3 Inequality 3 International trade 3 Tax compliance 3 corruption 3 cost analysis 3