2Division of Forestry,Minnesota Department of Natu- ral Resources,Carbon Dioxide Budgets in Minnesota and Recommendations on Reducing Net Emissions with Trees :Report to the Minnesota Legislature [ M 1. Minnesota, The Division, 1991.
3David Morris,Making the Polluter Pay:The Case for a Minnesota Carbon Tax 5 [ M ].Minneapolis: Institute for Local Self-Reliance,1991.
4City of Boulder,2009a,An ordinance amending the climate action plan excise taxes to the maximum rates set forth in section 3-12-2,B.R.C. 1981,and setting forth details in relation thereto,Ordinance No. 7657[R].Boulder City Council Agenda Item,2009.
5City of Boulder,Community guide to Boulder's cli- mate action plan [R].available at www.bouldercol- orado.gov/files/CAP-Guide.pdf, 2011-04-09.
6CARB,AB 32 cost of implementation fee regulation (HSC 38597), Sacramento, CA [ EB/OL ].available at www.arb.ca. gov/ee/adminfee/admin fee.htm, 2011-04-15.
7Howard, L. Parsons, Marx and Engels on Ecology, Greenwood Press, 1977,PXL.