Carbon footprint taxation for companies has become an increasingly popular topic in IELTS Writing Task 2 exams. Based on recent trends, this subject is likely to appear more frequently in future tests, particularly for candidates from countries like India, China, and Vietnam where environmental issues are of growing concern. Let’s examine a relevant question that has appeared in past IELTS exams:

Some people think that governments should tax companies that contribute to pollution. Others believe that there are better ways to prevent pollution. Discuss both views and give your own opinion.

This question directly addresses the issue of Should companies be taxed based on their carbon emissions? and provides an excellent opportunity to showcase your writing skills. Let’s analyze the question and provide sample essays for different band scores.

Question Analysis

The question presents two contrasting views on dealing with pollution:

1. Taxing polluting companies
2. Using alternative methods to prevent pollution

To answer this effectively, you need to:

• Discuss both viewpoints
• Provide your own opinion
• Support your arguments with relevant examples

Sample Essay 1 (Band 8-9)

Environmental pollution is a critical global issue, and there is ongoing debate about the most effective ways to address it. While some advocate for taxing polluting companies, others believe alternative methods are more suitable. This essay will examine both perspectives before presenting my own view.

Those in favor of taxation argue that it serves as a powerful deterrent for corporate polluters. By imposing financial penalties on companies that contribute significantly to pollution, governments can create a strong incentive for businesses to adopt cleaner practices. For instance, carbon taxes in Sweden have led to a substantial reduction in greenhouse gas emissions from industries. Moreover, the revenue generated from such taxes can be reinvested in environmental protection initiatives, creating a positive cycle of improvement.

Impact of Carbon Tax in Sweden

On the other hand, proponents of alternative methods contend that taxation alone is insufficient to combat pollution effectively. They argue that a more holistic approach is necessary, which may include stricter regulations, investment in clean technologies, and public education campaigns. For example, Germany’s transition to renewable energy sources through its Energiewende policy has significantly reduced the country’s reliance on fossil fuels without relying solely on taxation.

Germany's Transition to Renewable Energy

In my opinion, a combination of both approaches is likely to yield the best results. While taxation can provide immediate financial motivation for companies to reduce their environmental impact, it should be complemented by other measures to ensure long-term sustainability. Governments could implement a graduated tax system based on pollution levels, while simultaneously offering incentives for companies that invest in eco-friendly technologies. Additionally, public awareness campaigns and environmental education in schools can help create a culture of sustainability that extends beyond the corporate world.

In conclusion, addressing pollution requires a multifaceted approach. By combining taxation with other preventive measures, we can create a comprehensive strategy that effectively tackles this pressing environmental issue.

(Word count: 298)

Essay Analysis (Band 8-9)

This essay demonstrates excellent writing skills and meets the criteria for a high band score:

1. Task Response: The essay fully addresses all parts of the task, discussing both viewpoints and providing a clear personal opinion. It offers a well-developed response with relevant examples.
2. Coherence and Cohesion: The essay is well-organized with clear progression throughout. It uses a variety of cohesive devices effectively (e.g., “While,” “On the other hand,” “Moreover”).
3. Lexical Resource: The vocabulary used is sophisticated and precise (e.g., “deterrent,” “holistic approach,” “multifaceted”). There is good use of topic-specific language.
4. Grammatical Range and Accuracy: The essay demonstrates a wide range of grammatical structures used accurately and appropriately (e.g., complex sentences, passive voice).

Sample Essay 2 (Band 6-7)

Pollution is a big problem in many countries, and people have different ideas about how to solve it. Some think the government should make polluting companies pay taxes, while others believe there are better ways to stop pollution. This essay will look at both sides and give my opinion.

People who support taxing companies say it will make them pollute less. If businesses have to pay money for polluting, they might try to find cleaner ways to work. For example, if a factory has to pay a lot of taxes for releasing harmful chemicals, they might invest in better equipment to reduce pollution. The government can also use this money to help the environment.

Pollution Reduction Equipment in Factory

However, other people think there are better ways to prevent pollution. They say that just making companies pay taxes isn’t enough. These people believe we need stricter rules about pollution and more education for everyone. For instance, schools could teach children about the environment, and the government could make laws that force companies to use clean energy.

In my opinion, I think we need to use both methods to fight pollution. Taxing companies can be a good start because it gives them a reason to change quickly. But we also need other ways to make sure everyone is helping to protect the environment. The government could give rewards to companies that are eco-friendly, and also teach people how to live in a more environmentally friendly way.

To conclude, pollution is a complex problem that needs more than one solution. By using taxes and other methods together, we can work towards a cleaner world for everyone.

(Word count: 272)

Essay Analysis (Band 6-7)

This essay demonstrates good writing skills but has some areas for improvement:

1. Task Response: The essay addresses all parts of the task and presents a clear position. However, the ideas could be more fully developed with more specific examples.
2. Coherence and Cohesion: The essay is generally well-organized, but the use of cohesive devices is somewhat limited and repetitive (e.g., frequent use of “For example” and “However”).
3. Lexical Resource: The vocabulary is adequate for the task, but lacks the sophistication of higher band scores. There is some attempt at using less common vocabulary (e.g., “eco-friendly”).
4. Grammatical Range and Accuracy: The essay uses a mix of simple and complex sentence structures, with generally good control. There are some minor errors, but they do not impede communication.

Key Vocabulary to Remember

1. Carbon footprint (noun) – /ˈkɑːrbən ˈfʊtprɪnt/ – the amount of carbon dioxide released into the atmosphere as a result of activities of a particular individual, organization, or community
2. Emissions (noun) – /ɪˈmɪʃənz/ – the production and discharge of something, especially gas or radiation
3. Incentive (noun) – /ɪnˈsentɪv/ – a thing that motivates or encourages someone to do something
4. Holistic (adjective) – /hoʊˈlɪstɪk/ – characterized by the belief that the parts of something are intimately interconnected and explicable only by reference to the whole
5. Sustainability (noun) – /səˌsteɪnəˈbɪləti/ – the ability to be maintained at a certain rate or level
6. Deterrent (noun) – /dɪˈtɜːrənt/ – a thing that discourages or is intended to discourage someone from doing something
7. Multifaceted (adjective) – /ˌmʌltiˈfæsɪtɪd/ – having many different aspects or features
8. Eco-friendly (adjective) – /ˈiːkoʊ ˈfrendli/ – not harmful to the environment

In conclusion, the topic of corporate carbon taxation is likely to remain relevant in future IELTS exams. To prepare effectively, practice writing essays on similar environmental topics, focusing on presenting balanced arguments and clear personal opinions. Consider posting your practice essays in the comments section below for feedback and further improvement. Some potential future questions might include:

• Discuss the pros and cons of implementing a global carbon tax system.
• Some people believe that individuals, not companies, should be responsible for reducing carbon emissions. To what extent do you agree or disagree?
• Compare the effectiveness of carbon taxation versus cap-and-trade systems in reducing industrial pollution.

Remember, regular practice and familiarization with environmental issues will greatly enhance your performance in the IELTS Writing Task 2.