15. That's why there needs to be global treaty on this issue, if a carbon tax were universal
moving jobs abroad wouldn't matter in the final carbon footprint calculation.
Industries that make things should get substantial tax benefits/credits for energy efficiency methods used in their manufacturing process.
As for the moving paper part, depending on how that paper is invested can also reflect a carbon footprint, ie: are the funds used to promote fossil fuels or renewables?
The whole world can't just move paper around, manufacturing of some sort will always be required for the foreseeable future, having said that, there should be all manner of ethical, legal and financial enticements moving those industries toward energy efficiency and environmental awareness in their processes.