Governance Dynamics in Carbon Taxes and Sustainability: A Global Review of Scientific Literature
DOI:
https://doi.org/10.18502/kss.v10i18.19578Keywords:
governance dynamic, carbon-taxation, sustainability, bibliometric analysisAbstract
This study aims to explore the governance dynamics surrounding carbon taxes and their integration with sustainability goals, examining the evolution of scientific literature over the last two decades. Carbon taxes, as a policy tool for mitigating climate change, have gained prominence globally, with numerous countries adopting or planning to implement them as a strategy for reducing carbon emissions. This research employs a bibliometric approach, analyzing 156 peer-reviewed articles published between 2005 and 2025, sourced from the Scopus database. Using advanced bibliometric software, VOS-viewer and Biblio-metrics, the study map’s key themes, such as the economic implications of carbon taxes, emission reductions, and the intersection between carbon tax policies and sustainability frameworks. The findings reveal an increasing academic interest in carbon taxation, particularly post-2017, with significant contributions from nations such as China, the United States, and several European countries. These studies have identified both the potential and the challenges of carbon taxes, especially in the context of institutional capacity, policy coherence, and stakeholder engagement. Despite the growing body of literature, research gaps remain regarding the interaction between governance structures and sustainable development objectives. This review highlights the need for interdisciplinary approaches combining environmental economics, political science, and public policy to address these challenges effectively. Additionally, this article provides insights that can guide policymakers and researchers in designing and evaluating carbon tax systems that not only mitigate climate change, but also align with broader sustainable development goals. This review serves as a foundation for future research on optimizing carbon tax systems to contribute to long-term environmental and economic sustainability.
References
[1] International Energy Agency (IEA). “CO2 Emissions in 2022,” 2022. [Online]. Available: www.iea.org
[2] Ghazouani A, Xia W, Ben Jebli M, Shahzad U. Exploring the role of carbon taxation policies on co2 emissions: contextual evidence from tax implementation and nonimplementation european countries. Sustainability (Basel). 2020 Oct;12(20):1–16.
[3] J. E. Anderson, “Public policy making: an introduction,” Public policy making: an introduction, 2014.
[4] Kusumawati A, Suhanda S, Darmawati, Iqra Pradipta Natsir A, Syakira Kirana Juanda I. Suhanda, Darmawati, A. I. P. Natsir, and I. S. K. Juanda, “Bibliometric Analysis of Research Trends and Networks in Carbon Tax Studies: Insights into Environmental and Economic Policy Implications,”. Environ Ecol. 2025;16(1):43–58.
[5] B. Tae Byung Kim, “Collaborative Governance for Sustainable Development in Urban Planning in South,” 2010.
[6] Yang L. Research on the Collaborative Pollution Reduction Effect of Carbon Tax Policies. Sustainability (Basel). 2024 Jan;16(2):935.
[7] William N. Dunn, Public Policy Analis, vol. 1999, no. Agustus. 2017. doi: file:///C:/Users/Hello/Downloads/Public Policy Analis W. Dunn.pdf.
[8] Bache I, Bartle I, Flinders M. Multi-level governance. Handbook on theories of governance. Edward Elgar Publishing; 2016. pp. 486–98.
[9] Keast R. Network governance. Handbook on theories of governance. Edward Elgar Publishing; 2022. pp. 485–96.
[10] Sharma-Wallace L, Velarde SJ, Wreford A. Adaptive governance good practice: show me the evidence! J Environ Manage. 2018 Sep;222:174–84.
[11] Bingham LB. “Collaborative governance,” The SAGE handbook of governance, pp. 386–401, 2011.
[12] PA Brynard, “Policy Implementation Is policy learning a myth or an imperative?”.
[13] Hill M, Hupe P. Implementing public policy: an introduction to the study of operational governance. Sage. 2021.
[14] K. B. Smith and C. Larimer, “The Public Policy Theory Primer.” https://doi.org/10.4324/9780429494352.
[15] Hill M, Hupe P. Implementing public policy: governance in theory and in practice. Sage. 2002.
[16] Cairney P. Understanding public policy: theories and issues. Bloomsbury Publishing; 2019.
[17] K. Zhang, Q. Wang, Q. M. Liang, and H. Chen, “A bibliometric analysis of research on carbon tax from 1989 to 2014,” May 01, 2016, Elsevier Ltd. https://doi.org/10.1016/j.rser.2015.12.089.
[18] M. Farhan Bashir, B. Ma, & Bilal, B. Komal, & Muhammad, and A. Bashir, “Analysis of environmental taxes publications: a bibliometric and systematic literature review,” 2021, doi: https://doi.org/10.1007/s11356-020-12123-x/Published.
[19] A. Pritchard, “Statistical Bibliography; An Interim Bibliography.,” 1969.
[20] Cahyadi HK, Marcheila M, Panggabean RR. “Development in Implementation of Carbon Tax: A Bibliographic Study,” in E3S Web of Conferences, EDP Sciences, May 2023. https://doi.org/10.1051/e3sconf/202338803012.
[21] Ozyurek H. “The Trends in Carbon Emissions, Climate Change, Carbon Footprint, Carbon Tax, Green Technology Diffusion from 2015 to 2024: A Bibliometric and Visual Analysis,” vol. 27, 2024, [Online]. Available: www.isres.org
[22] Ayodele FO, Mustapa SI, Ayodele BV. The Potential of Renewable Energy Green Financing through Carbon Taxation to Achieve Net-Zero Emissions Target. International Journal of Energy Economics and Policy. 2023 Nov;13(6):388–96.
[23] Roberts TL, Gibson ML, Fields KT, Rainer RK. Factors that impact implementing a system development methodology. IEEE Trans Softw Eng. 2002;24(8):640–9.
[24] Hirsch JE. An index to quantify an individual’s scientific research output. Proc Natl Acad Sci USA. 2005 Nov;102(46):16569–72.
[25] Aimin Z. The cluster analysis of co-occurrence strength in the field of knowledge management in 2006. Mod. Inf. 2008;28(5):30–3.
[26] Grames EM, Stillman AN, Tingley MW, Elphick CS. An automated approach to identifying search terms for systematic reviews using keyword co-occurrence networks. Methods Ecol Evol. 2019 Oct;10(10):1645–54.
[27] Du H, Li B, Brown MA, Mao G, Rameezdeen R, Chen H. Expanding and shifting trends in carbon market research: A quantitative bibliometric study. J Clean Prod. 2015;103:104–11.
[28] Altaf R, Dodamani S. Enhancing US Corporate Compliance with Environmental Regulations Through The Implementation of a Corporate Carbon Tax. Journal of Environmental Law and Policy. 2024 Jun;4(1):130–67.
[29] Thalmann P. Environmental taxes: analytical framework. Environmental policy between regulation and market. Springer; 1997. pp. 35–45.
[30] Hua J, Wang K, Lin J, Qian Y. Carbon Tax vs. Carbon Cap-and-Trade: implementation of carbon border tax in cross-regional production. Int J Prod Econ. 2024 Aug;274:109317.
[31] Khan J, Johansson B. Adoption, implementation and design of carbon pricing policy instruments. Energy Strategy Reviews. 2022 Mar;40:100801.
[32] Zhao S, Xu Y, Liu C, Wei F, Mao H. Carbon tax vs. carbon trading in China: which is better for promoting sustainable development of remanufacturing companies? Environ Sci Pollut Res Int. 2024 Mar;31(11):16710–24.
[33] A. Baranzini, J. C. J. M. van den Bergh, S. Carattini, R. B. Howarth, E. Padilla, and J. Roca, “Carbon pricing in climate policy: seven reasons, complementary instruments, and political economy considerations,” Jul. 01, 2017, Wiley-Blackwell. https://doi.org/10.1002/wcc.462.
[34] Badgley G, Freeman J, Hamman JJ, Haya B, Trugman AT, Anderegg WR, et al. Systematic over-crediting in California’s forest carbon offsets program. Glob Change Biol. 2022 Feb;28(4):1433–45.
[35] Hong L, Zhang C, Xing X, Shu S. “Environmental Protection Tax Policy and Green Innovation of Heavy-Polluting Enterprises: Evidence from China,” in E3S Web of Conferences, B. M.J.K., V. N., and S. S., Eds., EDP Sciences, 2023. https://doi.org/10.1051/e3sconf/202340603027.
[36] Muhammad I, Mohd Hasnu NN, Ibrahim MA, Abdul Hamid S, Mohd Hanefah M. Trust in Government and Its Determinants: an Empirical Study of Public Acceptability for Carbon Tax in Malaysia. Sustainability (Basel). 2022 Dec;14(23):15684.
[37] Zhang Y, Chi Y, Li G, Zhang X. The impact of carbon tax policy on residents’ welfare of China and its heterogeneity under the carbon neutrality goal: A CGE model-based analysis. J Clean Prod. 2024 Jan;434:140442.
[38] Sumner J, Bird L, Dobos H. Carbon taxes: a review of experience and policy design considerations. Clim Policy. 2011;11(2):922–43.
[39] Di Gregorio M, Fatorelli L, Paavola J, Locatelli B, Pramova E, Nurrochmat DR, et al. Multi-level governance and power in climate change policy networks. Glob Environ Change. 2019 Jan;54:64–77.
[40] Khan J, Johansson B. Adoption, implementation and design of carbon pricing policy instruments. Energy Strategy Reviews. 2022 Mar;40:100801.
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Rd. Kusyeni, Bambang Supriyono, Irwan Noor, Muhammad Shobaruddin
This work is licensed under a Creative Commons Attribution 4.0 International License.
