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Empirical Research of Public Acceptance on Environmental Tax: A Systematic Literature Review

Muhammad, Izlawanie; Hasnu, Norfakhirah Nazihah Mohd; Ekins, Paul; (2021) Empirical Research of Public Acceptance on Environmental Tax: A Systematic Literature Review. Environments , 8 (10) , Article 109. 10.3390/environments8100109. Green open access

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Abstract

Several international organizations such as the Organization for Economic Co-operation and Development (OECD), United Nations (UN), and World Bank recommend that policymakers implement an environmental tax to reduce climate change, protect the environment and gain more income for governments. Effectiveness of the policy depends on a carefully designed framework, which essentially adopts the social and economic contextual of a country and public support. Researchers have been focusing on examining the factors that influence public acceptance of an environmental tax. This paper aims to systematically review the empirical studies using the RepOrting Standards for Systematic Evidence Syntheses (ROSES) protocol. The information is relevant for policy makers in designing a feasible and acceptable carbon tax policy. Furthermore, the paper provides suggestions for future research. Related articles were selected using two leading databases, namely Scopus and Science Direct, and one supporting database, namely Google Scholar. Thematic analysis was conducted on 60 articles and four main themes were derived with 32 subthemes. The analysis indicates that people are more supportive when they (i) are well informed about a policy’s effectiveness and the policy content, particularly the use of revenue, (ii) have high trust in the government, (iii) have a positive attitude toward protecting the environment, (iv) perceive the policy is fair in terms of costs distribution and social sharing, and (v) are concerned about the climate change issue.

Type: Article
Title: Empirical Research of Public Acceptance on Environmental Tax: A Systematic Literature Review
Open access status: An open access version is available from UCL Discovery
DOI: 10.3390/environments8100109
Publisher version: http://dx.doi.org/10.3390/environments8100109
Language: English
Additional information: © 2021 by the authors. Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/).
Keywords: public acceptance; environmental tax; systematic literature review; empirical research; RepOrting Standards for Systematic Evidence Syntheses; ROSES
UCL classification: UCL
UCL > Provost and Vice Provost Offices > UCL BEAMS
UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of the Built Environment
UCL > Provost and Vice Provost Offices > UCL BEAMS > Faculty of the Built Environment > Bartlett School Env, Energy and Resources
URI: https://discovery.ucl.ac.uk/id/eprint/10187074
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