1. Add a cost to all CO2 emissions 2. Create a minimum price for CO2 3. Charge $1 per tonne CO2e 4. Treat all countries equally 5. Treat all CO2 sources equally 6. Use existing tax systems 7. Allow innovation in fund raising 8. Return tax to tax payers 9. Offer efficient tax back options - fund domestic energy saving - fund technological innovation - fund low-carbon development - fund protection of forests - fund adaptation to climate impacts 10. Audit spending of tax revenues 11. Provide certainty for investors 12. Help poor individuals/countries 13. Negotiate future increases 14. Combine with carbon trading?