Environmental Tax Reforms for a Just Energy Transition

Edited by Lee-Ann Steenkamp, Associate Professor in Taxation, Stellenbosch Business School, Stellenbosch University, South Africa, Janet E. Milne, Professor of Law and Director of the Environmental Tax Policy Institute, Vermont Law School, USA, Mikael Skou Andersen, Professor of Environmental Policy Analysis, Aarhus University, Denmark and Hope Ashiabor, Adjunct Lecturer, University of New South Wales Business School, Australia

• ContentsPART I Towards a just energy transition in Africa1 Tug-of-war: balancing a just energy transition with SouthAfrica’s fossil fuel footprint 2Jane Ndlovu2 Emerging kaleidoscope of carbon pricing and side effects inAfrica 20Laure Gnassou3 Accounting for the views of corporate stakeholders on climaterisk governance in South Africa 38Malebusetsa Jessica Matela, Peter Jarvis and Nadia Mans-Kemp4 Revisiting the case for environmental tax reform in theAfrican region 56Hope AshiaborPART II Challenges with carbon border adjustment mechanisms5 Learning from EU CBAM: major concerns for developingcountries and responses to BCAs 74Susanne Aakerfeldt, Alexandra Campmas and Paulina Schulz Antipa6 Unpacking and responding to Border Carbon Adjustments(BCAs): a Global South perspective 95Seutame Maimele7 EU CBAM implementation challenges 114Stefan WeishaarPART III Environmental taxes and the pursuit of climate justice8 Brazil’s 2023 tax reform and its environmental paradigmshift: a step towards the world’s most environmentallyprogressive constitution 130Arthur Maria Ferreira Neto9 How excise taxes can contribute to a fair transition: adiscussion on the progressive or regressive character of exciseduties on energy products 144Sébastien Wolff10 Global minimum income taxation (OECD) and environmentaltaxation: implications for South American countries 159Rodolfo Salassa Boix and Paloma García Córdoba11 Personal carbon allowances: an idea whose time has come? 175Steve Dwyer12 Understanding distributional impacts of carbon pricing –insights from comparative analysis 192Jules Linden, Herwig Immervoll, Cathal O’Donoghue andDenisa M. SologonPART IV Environmental tax reform case studies13 Progress in environmental tax reform in Brazil 210Roney Sandro Freire Corrêa and Denise Lucena Cavalcante14 The green hydrogen (H2V) market in Brazil: the architectureof development in light of tax incentives 222Roney Sandro Freire Corrêa15 Business improvement districts and the just energy transition:the compulsory contribution and environmental taxes 235Roque Martínez Olmos