But endorse it he did, on page 172 of Battlelines, the book he wrote after the Liberals lost office and before he took over leadership of the opposition in the spill that cost Malcolm Turnbull the top job by a singe vote. The issue was the ETS that Malcolm had fought so hard for.
Tony's words are cautious, but the meaning is clear:
"...many now think that a carbon charge scheme directed at the least environmentally efficient producers would be simpler and fairer than an emissions trading scheme."
The description, "carbon charge scheme" is hilarious, given that he battered Rudd's ETS with his "great big new tax" positioning. The guy means 'carbon tax'; he doesn't mean 'carbon price', as you need to have a price in order to have an ETS.
Given this, and the multiple positions that Abbott has held on climate change, it's quite obvious that Abbott's line of attack on Gillard is rank opportunism. Throw in the hard to ignore fact that the opposition does actually share the same emissions reductions objectives as the Gillard government, and one is left wondering about the Abbott's credibility. No wonder he has worked so hard to paint Julia as a liar. A case of projection, perhaps?
Crikey has detailed Abbott's many stances on global warming, and included another example of Abbott's endorsement of a carbon tax:
Still, a new tax would be the intelligent skeptic’s way to deal with minimising emissions because it would be much easier than a property right to reduce or to abolish should the justification for it change.
Global Warning Climate Change Energy