It goes to China, because it is the one that can change it. But that's when you're looking at the output of countries. What you could also do is look at the output of individual persons, and then you could more easily attribute the CO2 to the American.

Sustainable energy without the hot air does this, it's a great book though I've heard it's somewhat outdated now.

It depends on what type of accounting is being used. If it’s a production-based accounting then they’ll be attributed to China. But if it’s a bottom-up, consumption-based accounting then they’ll be attributed to the consumer in the United States.

It’s great that both approaches exist, because they surface different conclusions. If you want to see where the actual emissions are being emitted, or what “industry” they’re from, then the production-based accounting will give you that. If you instead want to see what different consumer-level behaviors are responsible for most emissions then you’ll need a consumption-based accounting.

That duality is what makes it hard for people to grok carbon accounting estimates sometimes.

It gets tied to China, for better or worse.