the regressive impact of shifting part of the abatement burden southward conflicts with the UNFCCC principle of common but differentiated responsibility and respective capabilities, which explicitly acknowledges that developing countries have less ability to shoulder climate protection measures. Regional Economic Models study 2014 A 2014 economic impact analysis by Regional Economic Models, Incorporated (REMI) concluded that a carbon fee that began at per ton and increased by per year, with all net revenue returned to households as an energy dividend, would carry substantial environmental, health, and economic benefits: emissions in the United States would decrease to 50% of 1990 levels in the first 20 years. Over the same timespan, reductions in airborne pollution that accompanies emissions would result in 230,000 fewer premature deaths. Regular dividend payments would stimulate the U.S. economy, leading to the creation of 2.8 million jobs over baseline during the program's first two decades. The stimulative effect was also found to positively affect national GDP, adding for a cumulative 20-year increase of over baseline (the approximate equivalent of adding an additional year of growth during that span). International Institute for Applied Systems Analysis study 2016 A 2016 working paper from the International Institute for Applied Systems Analysis (IIASA) looked more narrowly at the impact of a proposed carbon fee and dividend on American households during the first year. Due to the shorter window analyzed (which did not allow for considerations of changes to personal energy use under the policy) the paper found a smaller percentage of households benefiting from carbon fee and dividend than the REMI report summarized above (53% versus approximately two-thirds in the REMI report). It also found that an additional 19% of households suffered a loss of less than 0.2% of annual income, an amount that might be experienced as effectively "breaking even" by households in the upper income quintiles most likely affected. Implementation As of July 2022, there were eight jurisdictions globally implementing a form of carbon fee and dividend: Switzerland, Austria and Alberta, Ontario, Manitoba, Saskatchewan, Yukon and British Columbia in Canada. Switzerland The Swiss carbon tax redistributes around two thirds of its revenue to residents, including children, and to businesses (in proportion to their payroll). The remaining third is invested in a building energy efficiency program and a clean technology fund. Residents receive the dividend on an annual basis via their health insurance bill. This approach was chosen for practical reasons