Using The Principles of Tax Salience To Design A National Carbon Tax 

19 Wake Forest J. Bus. & Intell. Prop. L. 277

As concern grows over carbon dioxide’s contribution to climate
change, advocates suggest that a carbon tax could help address global
warming apprehensions. The carbon tax is a type of tax that is
specifically designed to affect behaviors in an economy. Under
traditional economic theory, when a tax is introduced into the market,
buyers and sellers fully account for the cost imposed by the tax by
reducing supply and demand. However, some tax policy scholars,
particularly in the field of tax salience, challenge the view that market
actors are perfectly rational. Contrary to theory, buyers and sellers do
not efficiently account tax costs.