44. 碳税将通过对温室气体排放定价，确保经济主体投资于绿色能源。因此，消费者也将被迫调整消费行为和模式，一般而言，消费者会受到激励，投资于提高能效，改变生活习惯，或在有选择的情况下改用更清洁的能源。联合国国际税务合作专家委员会 2021 年出版的《联合国发展中国家碳税手册》，阐述了碳税在制定政策和为经济主体的行为变化提供信息方面的作用从而推进可持续生产和消费的重要专题。一些发展中国家已经对塑料、废水和水管理征税或收费，以解决空气和水污染问题，遏制森林砍伐。专家委员会还将在 2021-2025 年届会期间制定指导意见，帮助发展中国家开展这些工作，并分析此类税收如何与国民经济中的其他气候变化措施相互作用。
44. A carbon tax will ensure that economic agents invest in green energy sources by putting a price on greenhouse emissions. Consequently, consumers will also be forced to adjust their consumption behaviours and patterns, generally being incentivized to invest in energy efficiency, change their lifestyle habits or switch to cleaner forms of energy where options are available. The United Nations Handbook on Carbon Taxation for Developing Countries, published by the United Nations Committee of Experts on International Cooperation in Tax Matters in 2021, addresses critical topics on the role of a carbon tax in shaping policies and informing behavioural changes by economic agents, thereby promoting sustainable production and consumption. Some developing countries already impose levies or charges on plastics, wastewater and water management to tackle air and water pollution and curb deforestation. The Committee of Experts will, during its 2021–2025 session, also develop guidance to assist developing countries in these efforts, as well as analysing how such taxes interact with other climate change measures in national economies.