Industry Carbon Taxes means a tax on energy sources which emit CO2 as a pollution tax according to a negative externality, and so are classed as Pigovian taxes - named after Arthur Pigou, who first proposed targeted taxation as a corrective to externalities.

Due to the nexus with Climate Change, an Industry Carbon Tax is sometimes assumed to require an internationally administered scheme.  However, that is not intrinsic to the principle. The European Union has discussed a carbon tax covering its member states to supplement the carbon emissions trading scheme begun in January 2005.  However, emissions trading systems do not constitute a Pigovian tax insofar as -
(a)       payment for emissions is not received by a governmental body; and

(b)       price per unit of emissions is not fixed as it is in tax systems, rather it is a market price that fluctuates.

The purpose of an Industry Carbon Tax is environmental, to reduce GHGs and thereby slow Climate Change.  It can be implemented by taxing the burning of Fossil Fuels — coal, petroleum products such as petrol and aviation fuel, and natural gas — in proportion to their carbon content.  Unlike market-based approaches such as carbon cap-and-trade systems, it has the benefit of being easily understood and can be popular with the public if the tax is hypothecated to fund environmental projects where revenue from Industry Carbon Taxes paid by Multi Nationals for their Industry Carbon Footprint is paid to the Third World Countries which do not deforest their 'Tropical Rain Forests'.

The internet provides useful URLs which discuss the rationale and calculation of carbon taxes and carbon quotas:

Carbon Tax Center - USA website

The economics of carbon taxes  - Australian website

Carbon trading v taxes - a winner eases ahead - Australian website