Carbon taxation as a catalyst for sustainable development: insights from five decades of global research

Ahmi A. Yau A. Miraz M.H.
2025 Emerald Publishing

Sustainability Accounting, Management and Policy Journal
2025

Purpose This study aims to provide a comprehensive bibliometric analysis of carbon tax research, identifying influential contributors, emerging trends and critical research gaps. By synthesizing key themes and research trajectories, it offers insights to advance policy development, assess economic implications and promote environmental sustainability. Design/methodology/approach This study uses a rigorous bibliometric approach using the Scopus database to analyze 1,364 publications on carbon taxation from 1972–2023. Through network and keyword co-occurrence analyses, it examines the evolution of research trends, contributions of key authors, institutions and countries and the conceptual structure of the field. Findings The study highlights the increasing prominence of carbon tax research, particularly in the past decade, underscoring its growing role in global climate policy. It identifies key thematic clusters, including economic and policy dynamics, modeling approaches, supply chain integration, environmental impacts, global trade considerations and social welfare implications. The findings reveal interconnected research areas that shape the discourse on carbon taxation, emphasizing the influence of regulatory frameworks, technological advancements and market mechanisms. Research limitations/implications The reliance on the Scopus database may exclude some literature indexed in other sources. However, the data set remains comprehensive, capturing significant scholarly contributions and offering a robust basis for bibliometric analysis. Practical implications The study provides evidence-based guidance for policymakers and industry leaders, advocating for carbon tax strategies that strike a balance between economic efficiency, environmental sustainability and social equity. Identifying key research gaps provides a roadmap for improving taxation policies, fostering technological innovation and enhancing policy adaptability to climate and socio-economic challenges. Social implications The findings underscore the importance of incorporating social equity into carbon tax frameworks to prevent disproportionate economic burdens on vulnerable communities. The study reinforces the role of carbon taxation in mitigating climate change and promoting sustainable economic development, contributing to broader discussions on socially responsible environmental governance. Originality/value This study provides a comprehensive overview of five decades of carbon tax literature, offering interdisciplinary insights and informing future research directions. It bridges existing knowledge gaps by emphasizing the evolution, impact and diversification of carbon taxation research. The findings provide a valuable foundation for scholars, policymakers and practitioners seeking to develop more equitable, adaptive and effective carbon tax policies.

Bibliometric analysis , Carbon tax , Environmental sustainability , Greenhouse gas emissions , Research trends

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Accounting Information Systems Research and Development Institute (AISRED), Tunku Puteri Intan Safinaz School of Accountancy, Universiti Utara Malaysia, UUM Sintok, Malaysia
Roni Local Government Council, Roni, Nigeria
School of Creative Industries, Astana IT University, Astana, Kazakhstan

Accounting Information Systems Research and Development Institute (AISRED)
Roni Local Government Council
School of Creative Industries

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Книга Публикация научной статьи Волощук 2026 Book Publication of a scientific article 2026