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Re:Washington state approves capital gains tax by imtringued on Saturday May 01, 2021 @11:40AM (#27007152)
In theory by owning a certain part of the atmosphere above your country. The government would then set a maximum CO2 limit in ppm that is allowed on your cubic metres of atmosphere.

In practice it is heavily simplified and you don't get to own portions of the atmosphere, instead you get usage rights, which means the right to pollute a certain amount. This is done via cap and trade already.

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