The Effectiveness of Carbon Taxes in Reducing Carbon Emissions: A Systematic Literature Review
炭素税の炭素排出削減効果：系統的文献レビュー (AI 翻訳)
Andi Nurul Azisah
🤖 gxceed AI 要約
日本語
本レビューは炭素税の排出削減効果とその条件をPRISMA2020に従い分析。11件の研究から、効果は税収循環、税率、産業範囲、経済構造などに依存することを示す。既存研究はCGEモデル等が中心で実証的証拠は限られる。
English
This systematic review examines carbon tax effectiveness using PRISMA 2020, synthesizing 11 studies. Findings show that emission reduction depends on revenue recycling, tax rates, sectoral coverage, economic structure, and trade exposure, with limited ex post evidence as studies rely on CGE and scenario models.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本は炭素税（環境税）を導入済みだが税率が低く、本レビューの知見（税収循環、税率、産業範囲など）は日本の政策強化やSSBJ開示におけるカーボンプライスリスク評価に示唆を与える。
In the global GX context
This review provides a structured synthesis of conditions for carbon tax effectiveness, relevant to global policy discussions under the Paris Agreement, and informs corporate carbon pricing scenarios under TCFD/ISSB frameworks.
👥 読者別の含意
🔬研究者:Provides a systematic mapping of conditions for carbon tax effectiveness, highlighting research gaps in ex post empirical evidence.
🏢実務担当者:Offers insight into how carbon tax design affects cost exposure, useful for scenario analysis and regulatory risk assessment.
🏛政策担当者:Summarizes key design features (rate, recycling, coverage) that determine carbon tax success, informing policy adjustments.
📄 Abstract（原文）
This systematic literature review examines whether and under what conditions carbon taxes reduce national and cross-country carbon emissions. Using the PRISMA 2020 framework, Scopus-indexed journal articles published between 1 January 2015 and 1 April 2026 in Business, Management, and Accounting were reviewed. From 119 records, 11 studies met the inclusion criteria and were synthesized qualitatively through structured data extraction and quality appraisal. The findings show that carbon taxes can reduce emissions, but their effectiveness depends on revenue recycling, tax rates, sectoral coverage, exemptions, economic structure, trade exposure, and the distinction between territorial and consumption-based emissions. The review also reveals limited ex post evidence, as existing studies are dominated by CGE, GTAP, and scenario-based models.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.59890/ijfbm.v4i3.2first seen 2026-07-02 05:41:45
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