A Green Employment Tax Swap

The document proposes a Green Employment Tax Swap (GETS) where a national carbon tax is used to fund payroll tax relief. Specifically, it analyzes a tax of $15 per metric ton of CO2 used to rebate the federal payroll tax on the first $3,660 of earnings per worker, aiming for a reform that is both revenue and distributionally neutral.

• The Green Employment Tax Swap (GETS) is designed as a revenue-neutral and distributionally neutral reform that combines a national tax on carbon emissions with a reduction in the payroll tax.
• The brief specifically analyzes the impact of implementing a carbon tax set at $15 per metric ton of carbon dioxide (CO2) to provide a rebate on the federal payroll tax for the first $3,660 of earnings per worker.

APA

World Resources Institute (n.d.). A Green Employment Tax Swap. https://www.wri.org/research/green-employment-tax-swap

Chicago

World Resources Institute. A Green Employment Tax Swap. n.d. https://www.wri.org/research/green-employment-tax-swap.

Wikipedia

{{cite report |author=World Resources Institute |title=A Green Employment Tax Swap |url=https://www.wri.org/research/green-employment-tax-swap |access-date=17 August 2026 |via=Climate Insights Directory}}

BibTeX

@techreport{worldresourcesinstitutendgreen, author = {{World Resources Institute}}, title = {{A Green Employment Tax Swap}}, institution = {World Resources Institute}, url = {https://www.wri.org/research/green-employment-tax-swap}, urldate = {2026-08-17}, note = {Indexed by Climate Insights Directory} }