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Copyright of Revista Contexto is the property of Universidad Externado de Colombia, Departamento de Derecho Economico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Contexto is the property of Universidad Externado de Colombia, Departamento de Derecho Economico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Contexto is the property of Universidad Externado de Colombia, Departamento de Derecho Economico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Contexto is the property of Universidad Externado de Colombia, Departamento de Derecho Economico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Contexto is the property of Universidad Externado de Colombia, Departamento de Derecho Economico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Contexto is the property of Universidad Externado de Colombia, Departamento de Derecho Economico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Revista Contexto is the property of Universidad Externado de Colombia, Departamento de Derecho Economico and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

In the wake of the 21st century, climate change has emerged as the biggest lifethreatening challenge with a potential of evolving into the largest, if not the most complex, economic opportunity since the industrial revolution. While narrowing down its focus to carbon tax as a regulatory fiscal aspect of international economic law, this article explores the potential role of the tax in moulding this economic opportunity in line with the commitments assumed by countries under the 2015 Paris Agreement. The issue is whether imposition of carbon tax or restructuring tax rates can have a significant impact in regulating carbon emissions by rationally pushing consumers, investors, and producers, towards an environmentally sound direction. To answer this, the article investigates three carbon-tax implementation case studies; British Columbia, South Africa, and the revision of European Union Energy Taxation Directive in the context of aviation, with the aim to explore the scope of contributing factors - from adequate tax rate determination to optimum tax revenue use - in successfully curbing carbon-based emissions. Drawing upon the policy-efforts of the countries in the case studies, the challenges and the solutions, the article proposes a suggestive policy model of carbon-tax in the wake of COVID-19 pandemic, as the way forward in ensuring global carbon-neutrality. [ABSTRACT FROM AUTHOR]