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A reservoir correction must therefore be made to any conventional shell dates to account for this difference.Reservoir corrections for the world oceans can be found at the Marine Reservoir Correction Database, a searchable database online at Queen's University, Belfast and the University of Washington.A number of researchers found that the activity they expected from material growing since 1890 AD was lower.The logical conclusion from this was that in order to obtain a modern radiocarbon reference standard, representing the radiocarbon activity of the 'present day', one could not very well use wood which grew in the 1900's since it was affected by this industrial effect.

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In order to ascertain the ages of samples which were formed in equilibrium with different reservoirs to these materials, it is necessary to provide an age correction.Similarly, this effect has been noted for plants in the bay of Palaea Kameni near the prehistoric site of Akrotiri, which was buried by the eruption of the Thera volcano over 3500 years ago (see Weninger, 1989).The effect has been suggested as providing dates in error for the eruption of Thera which has been linked to the demise of the Minoan civilisation in the Aegean.The lake, in this case, has a different radiocarbon reservoir than that of the majority of the radiocarbon in the biosphere and therefore an accurate radiocarbon age requires that a correction be made to account for it.One of the most commonly referenced reservoir effects concerns the ocean.This C14 is 'artificial' or 'bomb' C14, produced because nuclear bombs produce a huge thermal neutron flux.The effect of this has been to almost double the amount of C14 activity in terrestrial carbon bearing materials (Taylor, 1987).Our identification strategy builds on the comparison of outcomes between plants subject to the full tax and plants that paid only 20% of the tax.Exploiting exogenous variation in eligibility for the tax discount, we find that the carbon tax had a strong negative impact on energy intensity and electricity use.Human bone may be a problematic medium for dating in some instances due to human consumption of fish, whose C14 label will reflect the ocean reservoir.In such a case, it is very difficult to ascertain the precise reservoir difference and hence apply a correction to the measured radiocarbon age.

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