Environmental Tax Reforms for a Just Energy Transition
Perspectives from the Global North and South
Published on 29. August 2025
Book
Hardback
276 pages
978-1-0353-6607-1 (ISBN)
Description
This book outlines how an accelerated move to cleaner energy is a global imperative, and one that is especially challenging for emerging economies which often face extreme inequalities, unemployment and poverty. Contributing authors consider perspectives from the Global North and South to underscore the importance of an energy transition which is both inclusive and fair.
Drawing on insights from economics, law and political science, chapters explore the role of environmental taxation and other market-based policies in advancing a just energy transition. Expert contributors from across the globe highlight the challenges surrounding carbon border adjustment mechanisms. Chapters also discuss real-world case studies of environmental taxes and their role in the pursuit of climate justice.
This timely book is of great interest to scholars concerned with environmental policy, tax and law in the context of sustainable development. It will also appeal to policymakers, government officials, practitioners and social justice advocates.
Drawing on insights from economics, law and political science, chapters explore the role of environmental taxation and other market-based policies in advancing a just energy transition. Expert contributors from across the globe highlight the challenges surrounding carbon border adjustment mechanisms. Chapters also discuss real-world case studies of environmental taxes and their role in the pursuit of climate justice.
This timely book is of great interest to scholars concerned with environmental policy, tax and law in the context of sustainable development. It will also appeal to policymakers, government officials, practitioners and social justice advocates.
More details
Series
Language
English
Place of publication
Cheltenham
United Kingdom
Target group
Professional and scholarly
Dimensions
Height: 234 mm
Width: 156 mm
ISBN-13
978-1-0353-6607-1 (9781035366071)
Copyright in bibliographic data and cover images is held by Nielsen Book Services Limited or by the publishers or by their respective licensors: all rights reserved.
Schweitzer Classification
Persons
Edited by Lee-Ann Steenkamp, Associate Professor in Taxation, Stellenbosch Business School, Stellenbosch University, South Africa, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, USA, Mikael Skou Andersen, Professor of Environmental Policy Analysis, Aarhus University, Denmark and Hope Ashiabor, Adjunct Lecturer, University of New South Wales Business School, Australia
Content
Contents
PART I Towards a just energy transition in Africa
1 Tug-of-war: balancing a just energy transition with South
Africa's fossil fuel footprint 2
Jane Ndlovu
2 Emerging kaleidoscope of carbon pricing and side effects in
Africa 20
Laure Gnassou
3 Accounting for the views of corporate stakeholders on climate
risk governance in South Africa 38
Malebusetsa Jessica Matela, Peter Jarvis and Nadia Mans-Kemp
4 Revisiting the case for environmental tax reform in the
African region 56
Hope Ashiabor
PART II Challenges with carbon border adjustment mechanisms
5 Learning from EU CBAM: major concerns for developing
countries and responses to BCAs 74
Susanne Aakerfeldt, Alexandra Campmas and Paulina Schulz Antipa
6 Unpacking and responding to Border Carbon Adjustments
(BCAs): a Global South perspective 95
Seutame Maimele
7 EU CBAM implementation challenges 114
Stefan Weishaar
PART III Environmental taxes and the pursuit of climate justice
8 Brazil's 2023 tax reform and its environmental paradigm
shift: a step towards the world's most environmentally
progressive constitution 130
Arthur Maria Ferreira Neto
9 How excise taxes can contribute to a fair transition: a
discussion on the progressive or regressive character of excise
duties on energy products 144
Sebastien Wolff
10 Global minimum income taxation (OECD) and environmental
taxation: implications for South American countries 159
Rodolfo Salassa Boix and Paloma Garcia Cordoba
11 Personal carbon allowances: an idea whose time has come? 175
Steve Dwyer
12 Understanding distributional impacts of carbon pricing -
insights from comparative analysis 192
Jules Linden, Herwig Immervoll, Cathal O'Donoghue and
Denisa M. Sologon
PART IV Environmental tax reform case studies
13 Progress in environmental tax reform in Brazil 210
Roney Sandro Freire Correa and Denise Lucena Cavalcante
14 The green hydrogen (H2V) market in Brazil: the architecture
of development in light of tax incentives 222
Roney Sandro Freire Correa
15 Business improvement districts and the just energy transition:
the compulsory contribution and environmental taxes 235
Roque Martinez Olmos
PART I Towards a just energy transition in Africa
1 Tug-of-war: balancing a just energy transition with South
Africa's fossil fuel footprint 2
Jane Ndlovu
2 Emerging kaleidoscope of carbon pricing and side effects in
Africa 20
Laure Gnassou
3 Accounting for the views of corporate stakeholders on climate
risk governance in South Africa 38
Malebusetsa Jessica Matela, Peter Jarvis and Nadia Mans-Kemp
4 Revisiting the case for environmental tax reform in the
African region 56
Hope Ashiabor
PART II Challenges with carbon border adjustment mechanisms
5 Learning from EU CBAM: major concerns for developing
countries and responses to BCAs 74
Susanne Aakerfeldt, Alexandra Campmas and Paulina Schulz Antipa
6 Unpacking and responding to Border Carbon Adjustments
(BCAs): a Global South perspective 95
Seutame Maimele
7 EU CBAM implementation challenges 114
Stefan Weishaar
PART III Environmental taxes and the pursuit of climate justice
8 Brazil's 2023 tax reform and its environmental paradigm
shift: a step towards the world's most environmentally
progressive constitution 130
Arthur Maria Ferreira Neto
9 How excise taxes can contribute to a fair transition: a
discussion on the progressive or regressive character of excise
duties on energy products 144
Sebastien Wolff
10 Global minimum income taxation (OECD) and environmental
taxation: implications for South American countries 159
Rodolfo Salassa Boix and Paloma Garcia Cordoba
11 Personal carbon allowances: an idea whose time has come? 175
Steve Dwyer
12 Understanding distributional impacts of carbon pricing -
insights from comparative analysis 192
Jules Linden, Herwig Immervoll, Cathal O'Donoghue and
Denisa M. Sologon
PART IV Environmental tax reform case studies
13 Progress in environmental tax reform in Brazil 210
Roney Sandro Freire Correa and Denise Lucena Cavalcante
14 The green hydrogen (H2V) market in Brazil: the architecture
of development in light of tax incentives 222
Roney Sandro Freire Correa
15 Business improvement districts and the just energy transition:
the compulsory contribution and environmental taxes 235
Roque Martinez Olmos