Carbon Tax: Moving Towards a Net-Zero Emissions Future

Carbon Tax: Moving Towards a Net-Zero Emissions Future

In the wake of the 21st century, climate change has emerged as the biggest lifethreatening challenge with a potential of evolving into the largest, if not the most complex, economic opportunity since the industrial revolution. While narrowing down its focus to carbon tax as a regulatory fiscal aspect of international economic law, this article explores the potential role of the tax in moulding this economic opportunity in line with the commitments assumed by countries under the 2015 Paris Agreement. The issue is whether imposition of carbon tax or restructuring tax rates can have a significant impact in regulating carbon emissions by rationally pushing consumers, investors, and producers, towards an environmentally sound direction. To answe... Ver más

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Dr. Vivek Nemane

Ajmera , Tanushree

UNIVERSIDAD EXTERNADO DE COLOMBIA

10.18601/01236458.n57.07

2023-02-01

127

156

Colombia

European Union Energy Taxation Directive.

South Africa;

British Columbia;

COVID-19;

Climate Change;

Paris Climate Agreement;

International Economic Law;

Carbon Tax;

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Tanushree Ajmera , Dr. Vivek Nemane - 2023

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Planting, S. (2021, April 7). South African companies scramble to comply with the new carbon tax. Daily Maverick. https://www.dailymaverick.co.za/article/2021-04-07-south-africancompanies-scramble-to-comply-with-the-new-carbon-tax/
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Boone, L. (2020, September 16). Coronavirus: Living with Uncertainty. ECOSCOPE: An Economic Lens on Policies for Growth and Wellbeing. https://oecdecoscope.blog/2020/09/16/coronavirus-living-with-uncertainty/
(2019, August 29). What the new carbon tax means for SA industry. Deloitte South Africa. https://www2.deloitte.com/za/en/pages/tax/articles/what-the-new-carbon-tax-means-for-SAindustry. Html
(2021, January 27). British Columbia’s Carbon Tax. Futurepolicy.Org. https://www.futurepolicy.org/renewable-energies/british-columbias-carbon-tax/
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Schratezenstaller, A. K. M. (2021). Effects of Environment and Carbon Taxation: A literature review. WIFO Working Papers, 619/2021. https://www.wifo.ac.at/jart/prj3/wifo/resources/person_dokument/person_dokument.jart?publikationsid=66813&mime_type=application/pdf
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Pearce, D. (1991). The role of carbon taxes in adjusting to global warming. The Economic Journal, 101(407), 938-948. https://doi.org/10.2307/2233865
IEA (2021). Sweden Carbon Tax. IEA/IRENA Renewables Policies Database. https://www.iea.org/policies/12725-sweden-carbon-tax
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The World Bank (2021). Carbon Pricing Dashboard. https://carbonpricingdashboard.worldbank.org/
South African Revenue Service (2021, July 20). Carbon Tax. South African Revenue Services Government of South Africa. https://www.sars.gov.za/customs-and-excise/excise/environmentallevy- products/carbon-tax/
Ministry of Finance (2016). British Columbia Carbon Tax: Presentation for State of Connecticut. Government of British Columbia. https://portal.ct.gov/-/media/DEEP/climatechange/GC3_Webinar_Series/BCCarbonTaxStateofConnecticutApril2016FINALpdf.pdf
Ministry of Environment and Climate Change Strategy (2021, November 9). Climate Change – Province of British Columbia. Government of British Columbia. https://www2.gov.bc.ca/gov/content/environment/climate-change
Ministry of Environment and Climate Change Strategy (2021, May 27). British Columbia’s Carbon Tax – Province of British Columbia. Government of British Columbia. https://www2.gov.bc.ca/gov/content/environment/climate-change/clean-economy/carbon-tax
Ministry of Environment and Climate Change Strategy (2021, January 27). Climate action legislation – Province of British Columbia. Government of British Columbia. https://www2.gov.bc.ca/gov/content/environment/climate-change/planning-and-action/legislation
IEA (2020). South African Carbon Tax. IEA/IRENA Renewables Policies Database. https://www.iea.org/policies/3041-south-african-carbon-tax
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Ministry of Environment and Climate Change Strategy (2021). Roadmap to 2030. Government of British Columbia, Clean BC. Our Nature. Our Power. Our Future. https://www2.gov.bc.ca/assets/gov/environment/climate-change/action/cleanbc/cleanbc_2018-bc-climate-strategy.pdf
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European Union Energy Taxation Directive.
Bowen, A. (2015). Carbon Pricing: How Best to Use the Revenue? Policy Brief, Grantham Research Institute and Global Green Growth Institute. http://www.lse.ac.uk/GranthamInstitute/wp-content/uploads/2015/11/Bowen-policy-brief-2015.pdf.
South Africa;
British Columbia;
COVID-19;
Climate Change;
Paris Climate Agreement;
International Economic Law;
Carbon Tax;
Dr. Vivek Nemane
Ajmera , Tanushree
In the wake of the 21st century, climate change has emerged as the biggest lifethreatening challenge with a potential of evolving into the largest, if not the most complex, economic opportunity since the industrial revolution. While narrowing down its focus to carbon tax as a regulatory fiscal aspect of international economic law, this article explores the potential role of the tax in moulding this economic opportunity in line with the commitments assumed by countries under the 2015 Paris Agreement. The issue is whether imposition of carbon tax or restructuring tax rates can have a significant impact in regulating carbon emissions by rationally pushing consumers, investors, and producers, towards an environmentally sound direction. To answer this, the article investigates three carbon-tax implementation case studies; British Columbia, South Africa, and the revision of European Union Energy Taxation Directive in the context of aviation, with the aim to explore the scope of contributing factors – from adequate tax rate determination to optimum tax revenue use – in successfully curbing carbon-based emissions. Drawing upon the policy-efforts of the countries in the case studies, the challenges and the solutions, the article proposes a suggestive policy model of carbon-tax in the wake of COVID-19 pandemic, as the way forward in ensuring global carbon-neutrality.
Aviation Intelligence Unit. (2020). Does taxing aviation really reduce emissions? EUROCONTROL, Think Paper Number 7. https://www.eurocontrol.int/sites/default/files/2020-10/eurocontrol-think-paper-taxing-aviation-oct-2020.pdf
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Burns, W. (2016). Loss and Damage and the 21st Conference of the Parties to the United Nations Framework Convention on climate Change. ILSA Journal of International & Comparative Law, 22(2), 415-433. https://nsuworks.nova.edu/ilsajournal/vol22/iss2/4
Harrison K. (2013). The Political Economy of British Columbia’s Carbon Tax. OECD Environment Working Papers, Number 63. https://doi.org/10.1787/5k3z04gkkhkg-en
OECD (2021). Effective Carbon Rates 2021: Pricing Carbon Emissions through Taxes and Emissions Trading, OECD Publishing, Paris. https://doi.org/10.1787/0e8e24f5-en.
OECD (2019). Taxes on polluting fuels are too low to encourage a shift to low-carbon alternatives. OECD Publishing, Paris. https://www.oecd.org/tax/taxes-on-polluting-fuels-aretoo-low-to-encourage-a-shift-to-low-carbon-alternatives.htm
OECD/IEA/NEA/ITF (2015). Aligning Policies for a Low-carbon Economy, OECD Publishing, Paris. http://dx.doi.org/10.1787/9789264233294-en
OECD (2013). Climate and Carbon: Aligning Prices and Policies. OECD Environment Policy Papers, Number 1. https://doi.org/10.1787/5k3z11hjg6r7-en
Metcalf, G. E. (2019). On the Economics of a Carbon tax for the United States. Brookings Papers on Economic Activity, 405-458. https://www.brookings.edu/wp-content/uploads/2019/03/Metcalf_web.pdf
Metcalf, G. E. (2015). A Conceptual Framework for Measuring the Effectiveness of Green Fiscal Reforms. GGKP Research Committee on Fiscal Instruments, GGKP Working Paper 07/2015. https://www.greengrowthknowledge.org/sites/default/files/downloads/resource/A_Conceptual_Framework_for_Measuring_the_Effectiveness_of_Green_Fiscal_Reforms_GGKP.pdf
Metcalf, G. E. (2009). Cost Containment in Climate Change Policy: Alternative approaches to mitigating price volatility. University of Virginia Tax Review. 29(2), 381-405. https://doi.org/10.3386/w15125
Marron, D. B. & Toder, E. J. (2014). Tax policy issues in designing a carbon tax. American Economic Review, 104(5), 563-68. http://dx.doi.org/10.1257/aer.104.5.563
Lacroix, K. & Richards, G. (2015). An alternative policy evaluation of the British Columbia carbon tax: Broadening the application of Elinor Ostrom’s design principles for managing common-pool resources. Ecology and Society, 20(2), 38. https://www.jstor.org/stable/26270200
Kossoy, A., Oppermann, K., Reddy, R. C., Bosi, M., Boukerche, S., Hohne, N., Klein, N., Gilbert, A., Jung, M., Borkent, B., Lam, L., Roser, F., Braun, N., Hansel, G. & Warnecke, C. (2013). Mapping Carbon Pricing Initiatives: Developments and Prospects. World Bank, Washington, DC. https://openknowledge.worldbank.org/handle/10986/15771?locale-attribute=en
Keen, M. & Strand, J. (2006). Indirect Taxes on International Aviation. International Monetary Fund, WP/06/124. https://www.imf.org/external/pubs/ft/wp/2006/wp06124.pdf
Dussax, D. (2015). Is taxing the right way to regulate environmental damage. Review of Environmental Economics and Policy, 11(2), 87-98.
IEA. (2020). Implementing Effective Emissions Trading Systems: Lessons from International Experiences. OECD Publishing, Paris. https://doi.org/10.1787/b7d0842b-en
Kaufman, N., Barron, A. R., Krawczyk, W., Marsters, P. & McJeon, H. (2020). A near-term to net zero alternative to the social cost of carbon for setting carbon prices. Nature Climate Change, 10, 1010-1014. https://doi.org/10.1038/s41558-020-0880-3
European Environment Agency (1996). Environmental taxes: Implementation and environmental effectiveness. Copenhagen 1996: Environmental Issues Series, Number 1. https://www.eea.europa.eu/publications/92-9167-000-6/file
Federal Reserve bank of San Francisco (2002, November 1). What is the difference between private and social costs, and how do they relate to pollution and production? https://www.frbsf.org/education/publications/doctor-econ/2002/november/private-social-costspollution-production/
Hafstead, M. A. C. & Williams III, R. C. (2020). Designing and Evaluating a U.S. Carbon Tax Adjustment Mechanism to Reduce Emissions Uncertainty. Review of Environmental Economics and Policy, 14(1), 95-113. https://doi.org/10.1093/reep/rez018
Hafstead, M., Brooks, S., Keohane, N. & Look, W. (2020). Carbon Tax Adjustments Mechanisms (TAMs): How they work and lessons from modelling. Environmental Defence Fund and Resources for the Future, Issue Brief 20-08. https://media.rff.org/documents/IB _20-08_TAM.pdf
Gossling, S., Humpe, A., Fichert, F. & Creutzig, F. (2021). COVID-19 and pathways to lowcarbon air transport until 2050. Environmental Research Letters, 16, Number 034063. https://iopscience.iop.org/article/10.1088/1748-9326/abe90b/pdf
Gore, T. (2021). The revision of the energy taxation directive could underpin a fair and green tax reform in Europe. Heinrich Boll Stiftung Brussels. https://eu.boell.org/en/2021/09/13/revision-energy-taxation-directive-could-underpin-fair-and-green-tax-reform-europe
Elgie, S., & McClay, J. (2013). BC’s Carbon Tax Sift is Working Well after Four Years (“Attention Ottawa”). Canadian Public Policy / Analyse de Politiques, 39, S1-S10. https://www.jstor.org/stable/23594767
Friedrich, J., Ge, M., & Pickens, A. (2020). Changes in the World’s Top 10 Emitters. World Resources Institute. https://www.wri.org/insights/interactive-chart-shows-changes-worldstop-10-emitters
International Economic Law;
COVID-19;
British Columbia;
South Africa;
European Union Energy Taxation Directive.
Carbon Tax: Moving Towards a Net-Zero Emissions Future
Carbon Tax;
Paris Climate Agreement;
In the wake of the 21st century, climate change has emerged as the biggest lifethreatening challenge with a potential of evolving into the largest, if not the most complex, economic opportunity since the industrial revolution. While narrowing down its focus to carbon tax as a regulatory fiscal aspect of international economic law, this article explores the potential role of the tax in moulding this economic opportunity in line with the commitments assumed by countries under the 2015 Paris Agreement. The issue is whether imposition of carbon tax or restructuring tax rates can have a significant impact in regulating carbon emissions by rationally pushing consumers, investors, and producers, towards an environmentally sound direction. To answer this, the article investigates three carbon-tax implementation case studies; British Columbia, South Africa, and the revision of European Union Energy Taxation Directive in the context of aviation, with the aim to explore the scope of contributing factors – from adequate tax rate determination to optimum tax revenue use – in successfully curbing carbon-based emissions. Drawing upon the policy-efforts of the countries in the case studies, the challenges and the solutions, the article proposes a suggestive policy model of carbon-tax in the wake of COVID-19 pandemic, as the way forward in ensuring global carbon-neutrality.
Journal article
Climate Change;
127
156
2023-02-01
https://revistas.uexternado.edu.co/index.php/contexto/article/download/8540/13098
2023-02-01T10:53:31Z
https://doi.org/10.18601/01236458.n57.07
2346-2078
0123-6458
2023-02-01T10:53:31Z
10.18601/01236458.n57.07
institution UNIVERSIDAD EXTERNADO DE COLOMBIA
thumbnail https://nuevo.metarevistas.org/UNIVERSIDADEXTERNADODECOLOMBIA/logo.png
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collection Con-texto
title Carbon Tax: Moving Towards a Net-Zero Emissions Future
spellingShingle Carbon Tax: Moving Towards a Net-Zero Emissions Future
Dr. Vivek Nemane
Ajmera , Tanushree
European Union Energy Taxation Directive.
South Africa;
British Columbia;
COVID-19;
Climate Change;
Paris Climate Agreement;
International Economic Law;
Carbon Tax;
International Economic Law;
COVID-19;
British Columbia;
South Africa;
European Union Energy Taxation Directive.
Carbon Tax;
Paris Climate Agreement;
Climate Change;
title_short Carbon Tax: Moving Towards a Net-Zero Emissions Future
title_full Carbon Tax: Moving Towards a Net-Zero Emissions Future
title_fullStr Carbon Tax: Moving Towards a Net-Zero Emissions Future
title_full_unstemmed Carbon Tax: Moving Towards a Net-Zero Emissions Future
title_sort carbon tax: moving towards a net-zero emissions future
title_eng Carbon Tax: Moving Towards a Net-Zero Emissions Future
description In the wake of the 21st century, climate change has emerged as the biggest lifethreatening challenge with a potential of evolving into the largest, if not the most complex, economic opportunity since the industrial revolution. While narrowing down its focus to carbon tax as a regulatory fiscal aspect of international economic law, this article explores the potential role of the tax in moulding this economic opportunity in line with the commitments assumed by countries under the 2015 Paris Agreement. The issue is whether imposition of carbon tax or restructuring tax rates can have a significant impact in regulating carbon emissions by rationally pushing consumers, investors, and producers, towards an environmentally sound direction. To answer this, the article investigates three carbon-tax implementation case studies; British Columbia, South Africa, and the revision of European Union Energy Taxation Directive in the context of aviation, with the aim to explore the scope of contributing factors – from adequate tax rate determination to optimum tax revenue use – in successfully curbing carbon-based emissions. Drawing upon the policy-efforts of the countries in the case studies, the challenges and the solutions, the article proposes a suggestive policy model of carbon-tax in the wake of COVID-19 pandemic, as the way forward in ensuring global carbon-neutrality.
description_eng In the wake of the 21st century, climate change has emerged as the biggest lifethreatening challenge with a potential of evolving into the largest, if not the most complex, economic opportunity since the industrial revolution. While narrowing down its focus to carbon tax as a regulatory fiscal aspect of international economic law, this article explores the potential role of the tax in moulding this economic opportunity in line with the commitments assumed by countries under the 2015 Paris Agreement. The issue is whether imposition of carbon tax or restructuring tax rates can have a significant impact in regulating carbon emissions by rationally pushing consumers, investors, and producers, towards an environmentally sound direction. To answer this, the article investigates three carbon-tax implementation case studies; British Columbia, South Africa, and the revision of European Union Energy Taxation Directive in the context of aviation, with the aim to explore the scope of contributing factors – from adequate tax rate determination to optimum tax revenue use – in successfully curbing carbon-based emissions. Drawing upon the policy-efforts of the countries in the case studies, the challenges and the solutions, the article proposes a suggestive policy model of carbon-tax in the wake of COVID-19 pandemic, as the way forward in ensuring global carbon-neutrality.
author Dr. Vivek Nemane
Ajmera , Tanushree
author_facet Dr. Vivek Nemane
Ajmera , Tanushree
topicspa_str_mv European Union Energy Taxation Directive.
South Africa;
British Columbia;
COVID-19;
Climate Change;
Paris Climate Agreement;
International Economic Law;
Carbon Tax;
topic European Union Energy Taxation Directive.
South Africa;
British Columbia;
COVID-19;
Climate Change;
Paris Climate Agreement;
International Economic Law;
Carbon Tax;
International Economic Law;
COVID-19;
British Columbia;
South Africa;
European Union Energy Taxation Directive.
Carbon Tax;
Paris Climate Agreement;
Climate Change;
topic_facet European Union Energy Taxation Directive.
South Africa;
British Columbia;
COVID-19;
Climate Change;
Paris Climate Agreement;
International Economic Law;
Carbon Tax;
International Economic Law;
COVID-19;
British Columbia;
South Africa;
European Union Energy Taxation Directive.
Carbon Tax;
Paris Climate Agreement;
Climate Change;
citationissue 57
citationedition Núm. 57 , Año 2022 : Enero-Junio
publisher Departamento de Derecho Económico
ispartofjournal Con-texto
source https://revistas.uexternado.edu.co/index.php/contexto/article/view/8540
language Español
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Esta obra está bajo una licencia internacional Creative Commons Atribución-NoComercial-CompartirIgual 4.0.
Tanushree Ajmera , Dr. Vivek Nemane - 2023
http://creativecommons.org/licenses/by-nc-sa/4.0
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