Environmental economists have advocated carbon taxation for its efficiency and effectiveness in reducing Greenhouse Gas (GHG) emissions. Yet, whether the policy would be fair in any given context needs to be better re...Environmental economists have advocated carbon taxation for its efficiency and effectiveness in reducing Greenhouse Gas (GHG) emissions. Yet, whether the policy would be fair in any given context needs to be better realized. While the distributive effects of carbon taxation have been widely discussed, a more comprehensive understanding of tax fairness is lacking. This paper reviews the academic literature through the lens of three justice concepts -recognition, procedure, and distribution—to understand the implications of previous studies for fair carbon tax policy-making. Upon examining the relevant literature, the findings highlight the limited evidence concerning recognition and procedural justice in carbon taxation, particularly in developing country context. This calls for more assessments through these perspectives. It also emphasizes the importance of recognition for vulnerable groups, such as women, with an intersectionality approach;a fair policy process through information provision, inclusive representation, fair level playing field;and proportionate burden sharing through context-specific design elements such as targeted revenue use.展开更多
文摘Environmental economists have advocated carbon taxation for its efficiency and effectiveness in reducing Greenhouse Gas (GHG) emissions. Yet, whether the policy would be fair in any given context needs to be better realized. While the distributive effects of carbon taxation have been widely discussed, a more comprehensive understanding of tax fairness is lacking. This paper reviews the academic literature through the lens of three justice concepts -recognition, procedure, and distribution—to understand the implications of previous studies for fair carbon tax policy-making. Upon examining the relevant literature, the findings highlight the limited evidence concerning recognition and procedural justice in carbon taxation, particularly in developing country context. This calls for more assessments through these perspectives. It also emphasizes the importance of recognition for vulnerable groups, such as women, with an intersectionality approach;a fair policy process through information provision, inclusive representation, fair level playing field;and proportionate burden sharing through context-specific design elements such as targeted revenue use.
