Please find below the
Semi-Finalist Evaluation
Judges'' comments
This proposes a surtax on income that's then returned if one substantiates carbon reduction. But what if there were, for example, a merchant seller of hydroelectricity. They'd be hit with an income tax surcharge even though they have no emissions and therefore no opportunity to get any refunds? The goal should be internalizing negative externalities, not adding income tax surcharges with complex and inequitable return mechanisms.
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