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Oversupplied emission basically will create a global economic downturn, which will lead to the implications for the climate action more broadly. Though the pandemic has test the resilience of carbon initiatives, there is urgency in identifying the carbon tax to strengthen as jurisdiction around the world ambitious in adopting and mitigating the targets as an introductory of the associated policy tools. Based on different situations and disciplines, the carbon tax model is simulated in different ways. The purpose of this study is to compare the available approaches that have been utilised by researchers and to determine the methods that suitable the most. The carbon tax and its influence on the construction sector are being benchmark and discussed as the whole of this document. A bibliometric approach is the method in this study in between the keyword of a carbon tax and the construction industry based on the data available in database of Scopus and Web of Science to foresee the interconnection between the knowledge of understanding and definition. The definition of carbon tax is the Pigovian tax that is designed to reduce the greenhouse gases (GHGs) emitted with aim to act as a green tax and been paid by the industries that emitted GHGs as for the carbon emission reduction agenda. The implementation is parallel to the other government policies and in sync to the sustainable development goals.