Already in 1991, as part of a unilateral greenhouse gas abatement policy, the Norwegian authorities introduced taxes on emissions of carbon dioxide (carbon taxes). This paper gives an empirical description of how the differentiated carbon tax across fuels gives rise to large variations in how the various sectors of the economy are affected by this tax scheme. Furthermore, we indicate how a cost-effective regulation of the greenhouse gas emissions in Norway can change the distribution of costs across the various sectors. The primary aim of this article is to explore the advantages and disadvantages of a uniform regulation scheme for various sectors including all greenhouse gases listed in the Kyoto Protocol. Due to the lack of reliable data on abatement costs our approach is static. keeping emissions constant. The results show in general that private households and firms in the production of oil and gas would gain From such a change, whereas the energy-intensive process industry will experience losses under all circumstances. The findings add support to the explanations of the positions taken by parties that have traditionally sought to protect this industry and that repeatedly oppose measures that would regulate emissions on a more uniform basis.