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

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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.

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Volume: 8 Issue :10

Keywords

public acceptance; environmental tax; systematic literature review; empirical research; RepOrting Standards for Systematic Evidence Syntheses; ROSES

Citation

Muhammad I, Mohd Hasnu NN, Ekins P. Empirical Research of Public Acceptance on Environmental Tax: A Systematic Literature Review. Environments. 2021; 8(10):109. https://doi.org/10.3390/environments8100109

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