Can energy transition strengthen tax revenue mobilization in developing countries? Empirical evidence and policy implications
エネルギー移行は発展途上国の税収動員を強化できるか? 実証的証拠と政策的含意 (AI 翻訳)
Atangana Ondoa Henri, Ngobo Philibert Junior
🤖 gxceed AI 要約
日本語
本論文は、2000～2019年の52の途上国パネルデータを用いて、エネルギー移行が税収動員に与える影響を分析。新たな多次元エネルギー開発指標を構築し、エネルギー移行と総税収、直接税・間接税・貿易税、財政努力との間に有意な正の関係を発見。その経路は、エネルギーアクセス改善、経済活動拡大、生産性向上、人間開発進展を通じたものであることを示す。
English
This paper examines the impact of energy transition on tax revenue mobilization in 52 developing countries from 2000-2019 using a novel Multidimensional Energy Development Index. Results show a significant positive relationship with all tax components (total, direct, indirect, trade taxes) and fiscal effort, operating through improved energy access, higher economic activity, productivity gains, and enhanced human development.
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政策は主に先進国向けだが、本稿は途上国でのエネルギー移行が財政持続可能性に貢献することを示し、日本の国際協力やGX関連ODAの根拠として有用。
In the global GX context
This paper provides empirical evidence that energy transition can support fiscal sustainability in low- and middle-income countries, challenging concerns about fiscal burdens. It informs global discussions on green fiscal policy and the co-benefits of decarbonization, relevant for ISSB and transition finance frameworks.
👥 読者別の含意
🔬研究者:Empirical evidence linking energy transition to improved tax revenues in developing countries, with clear transmission channels.
🏛政策担当者:Supports policy design for green energy reforms that also strengthen fiscal capacity in developing economies.
📄 Abstract（原文）
This paper examines whether the energy transition supports tax revenue mobilization in developing countries. Using a newly constructed Multidimensional Energy Development Index and a panel of 52 developing economies over the period 2000–2019, we analyze the relationship between the energy transition and tax revenue aggregates—including total, direct, indirect, and trade taxes—as well as fiscal effort. Results show a statistically significant and economically meaningful positive relationship between the energy transition and all tax revenue components. Further analysis suggests that this relationship operates through improved energy access, higher economic activity, productivity gains, and enhanced human development. These findings challenge concerns about potential fiscal burdens associated with the energy transition, indicating that green energy–oriented policies can strengthen fiscal sustainability in low- and middle-income countries and support inclusive energy and environmental tax reforms. Finally, we propose policy recommendations aimed at helping decision-makers in these countries reconcile environmental and budgetary challenges.
🔗 Provenance — このレコードを発見したソース
- openalex https://doi.org/10.1007/s10797-026-09973-5first seen 2026-06-10 04:47:07
🔔 こうした論文の新着を逃したくない方は キーワードアラート に登録（無料・3キーワードまで）。
gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。