Carbon dioxide emissions can lead to global warming, but for a small nation, their own emissions don't have much impact. However, introducing a carbon tax can encourage research and development in certain areas, which can be helpful if the nation needs to reduce emissions in the future. The study looked at how a carbon tax alone or with R&D subsidies could benefit the nation under international agreements. The findings suggest that implementing a carbon tax can incentivize R&D in specific directions, potentially helping the nation meet emission reduction targets in the future.