Authors: John Small, Suzi Kerr
1. The point of obligation should be chosen (as much as possible) in order to:
2. The point of obligation does not affect the ability of any party to mitigate, and will usually also not affect:
3. If accurate targeting of GHGs cannot be achieved at all points in a vertical chain, then the point of obligation will affect mitigation incentives and the sharing of the economic burden.
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