Journal Article Taxing Carbon and Recycling theRevenue: Who Wins and Loses? Donald Marron, Eric Toder, Lydia Austin Display Date November 30, 2015 File File Download Report (53.33 KB) This Tax Fact explores the distributional impact of taxing carbon dioxide to combat climate change and in recycling the revenues into tax cuts. Primary topic Business Taxes Research Area Energy/environmental tax Tax credits (individual)