This study aims to canvass the adoption of carbon tax in other countries and to provide basic research on themes as to its design. Policy implications drawn from foreign cases are as follows. First, the introduction of carbon tax was accompanied by an overall tax reform on energy tax, income tax and corporate tax, among others. Second, along with the adoption of carbon tax, measures of credit provision, cuts on income and corporate taxes and reduction in corporate dividend for social security costs were implemented to promote the effect of double dividends. Third, carbon tax was designed considering the conformity and complementary relation with the emissions trading system. Sectors that are not covered by carbon tax are taxed in overall terms, but necessary adjustments are made to prevent a double burden, and there are some cases where carbon tax is linked to carbon price in order to sustain fairness between carbon and general taxes. Fourth, in theory, carbon tax rates must be equal in all sectors since they are determined by the emissions amount, but like the emissions trading system, concerns over vulnerable sectors and social classes were reflected and hence differential tax rates are allowed. Fifth, carbon tax revenues have been used to develop public goods-oriented clean technologies or to finance low-income classes and SMEs.