The article explores how new technologies affect carbon abatement policies. It looks at different ways technology can improve, like through research or learning-by-doing. The study shows that when technology advances, we may need lower carbon taxes. This means we can reduce carbon emissions more efficiently. The impact of new technology on when we should reduce emissions varies. If we learn by doing, it's not clear when to act. But if we invest in research, it makes sense to delay some actions. Overall, new technology can significantly change costs and taxes for reducing carbon emissions, especially when we focus on efficiency rather than just costs.