The EIUG also questions the rationale for the carbon tax design, which calls for the phasing out of the tax-free allowance, pegging it at five to 10 years, and advocates that the number of years for a tax-free allowance ought to be more than what is being proposed. Also, since government in its several plans is proposing alternatives to coal - especially renewable sources - the introduction of a carbon price is not needed. A carbon tax would inherently not change behaviour and need to be introduced gradually in order to minimise its adverse effect on the economy.