Design matters – a lack of specification allows shiftiness

Taxation of US GHG consumption would be more complex still. This is discussed in more detail later under International Considerations. It is important to define policy objectives clearly. If a CT is planned and designed on the basis that its objective is to tax US GHG emissions, and it emerges later that its true objective is to tax non-mobile GHG emissions or US GHG consumption, it may be difficult to re-structure it to meet that revised objective in practice.