This research offers a critical legal analysis of carbon taxes, as a legal response to climate change.1 Adoption of a carbon tax is a staple of climate change mitigation discussions, which makes it a burning topic for research. It has been hailed as a promising solution for mitigating climate change and has been promoted across the globe. This promotion often relies on the assumption that a carbon tax is a simple and straightforward instrument in response to climate change.2 In practice, however, these assumptions seem to be contradictory. This research questions the assumed straightforwardness and simplicity of a carbon tax and interrogate the role of the law in this matter, by analysing the relationship between climate change and the law by following a substantive (as opposed to an instrumental)viewpoint.