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This paper proposes a post-Kyoto scenario on commitment issues from a developing country perspective in which commitments by developing countries will be linked to human development goals as the first priority and ultimate goal, and then translated to carbon goals. Three different types of commitments are discussed with particular reference to developing country participation, including voluntary, conditional and obligatory. For low-carbon development, there should be no luxurious emissions but human development needs should not be compromised. A progressive and internationally coordinated taxation on carbon is suggested as an incentive mechanism under this approach. However, there are a few issues requiring further examination, including specification of basic needs and determination of progressive tax rates.