French President Nicolas Sarkozy assured the people that such a historic move would accelerate the much needed change in carbon dioxide emissions. The plan makes France the biggest economy in Europe to impose such a tax, called the “carbon tax” in France, on households and businesses, boosting Sarkozy’s green credentials ahead of a key UN conference on climate change in Copenhagen in December. Sarkozy also announced the creation of an independent commission to guarantee “complete transparency” when it comes to carbon tax rebates.