Climate Change and Tax Policy in Terms of Climate Justice
気候変動と税政策：気候正義の観点から (AI 翻訳)
Anna Wildowicz-Szumarska, Katarzyna Kocur-Bera
🤖 gxceed AI 要約
日本語
本論文は、気候正義の観点から環境税の本質を概説し、気候変動対策とグリーン経済への移行に必要な税制改革を示す。調査結果は、税制が気候正義と整合する場合にのみ有効であり、富裕層に課税を集中させるべきと主張する。
English
This paper outlines environmental taxation from a climate justice perspective, recommending tax policy changes to combat climate change and facilitate a green transition. A survey confirms that tax burdens must be fairer, targeting the richest who emit most CO2 while protecting the poorest from climate hazards.
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
日本のGX文脈では、炭素価格付けや環境税の設計は重要だが、本論文の気候正義の議論は具体的な政策提言に乏しい。日本の炭素税導入議論への参考として、公平性の観点を提供する。
In the global GX context
Globally, this paper contributes to debates on carbon pricing and climate justice, arguing that tax policy must be redistributive. It aligns with discussions on just transition and progressive carbon taxation, relevant for policymakers designing carbon pricing mechanisms.
👥 読者別の含意
🔬研究者:Highlights the link between tax policy and climate justice, offering a normative framework for evaluating carbon pricing.
🏛政策担当者:Suggests that carbon taxes should be designed with progressive elements to address equity concerns.
📄 Abstract（原文）
Funding for climate action is an urgent priority for achieving the Sustainable Development Goals (SDGs), not only in low- and middle-income countries, which are particularly vulnerable to climate risks, but also in high-income countries, especially those that are dependent on fossil fuels. The aim of this article is to outline the essence of environmental taxation from the point of view of climate justice, providing an indication of the changes in tax policy that are necessary to combat climate change and facilitate the transition to a green economy. Climate disasters resulting from climate change not only cause economic and social destruction but can also push the global economy toward a lower-growth path. In view of the above, the research questions are formulated as follows: (1) Who benefits from climate change, and who suffers as a result? (2) How can Rawls’s redistributive justice and climate justice be reconciled within the tax system? (3) What specific changes to the tax system are needed? The survey conducted confirms that tax policy can play an essential role in the fight against climate change only if it is compatible with climate justice. Tax burdens should be fairer given that the richest account for the dominant share of global carbon dioxide emissions, while the poorest are the most exposed to climate hazards.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.3390/su18104808first seen 2026-06-02 04:44:11 · last seen 2026-06-03 04:45:09
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