JACSES has strived to research and make policy proposals for the early introduction of Carbon Tax, with the long-term vision of reforming the taxation system and fiscal policies in Japan.

A "carbon tax" is a kind of environmental tax which creates economic incentives for society to act against environmental destruction and excessive resource consumption. More specifically, it is imposed on the consumption of fossil fuels, such as coal, oil, and natural gases, the carbon content in each of which determines the tax rate. This raises the prices of such fuels (and products/services that are produced with their consumption accordingly), resulting in a decrease in demand, and a reduction in the emission of CO2 accordingly.

Today, European countries including Finland, Netherlands, Sweden, Norway, and Denmark have already introduced taxes on carbon, while Germany, England, and Italy have adopted similar energy related taxes.

In Japan, the Ministry of Environment has been active in research on various environmental taxes, while political dialogue between some political parties and diet members are also to be seen. These suggest the possibility of the introduction of a carbon tax in the near future.

The Carbon Tax Study Group consists of NGO members from JACSES, Kiko Network, Sustainable Society Study Group, WWF Japan, and Green Forward, as well as researchers, accountants, and members from industry. It proactively researches and monitors the introduction of Carbon Tax in Japan, with keen attention toward global warming as a universal phenomenon.