Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Indonesian Tax Justice Review
Saka Mahesa Jayengrat
Institut Teknologi Bandung

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Carbon Taxation as a Tool for Fiscal and Environmental Justice: Insights from Indonesia Noah Harrison Blake; Saka Mahesa Jayengrat
Indonesian Tax Justice Review Vol. 1 No. 1 (2024): February, 2024
Publisher : COLLEGIUM JUSTICIA INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65815/j73y5j86

Abstract

Carbon taxation is increasingly promoted as an instrument to address climate change while mobilizing public revenue. However, its justice implications for developing countries remain underexplored. This paper examines Indonesia’s carbon tax policy through the lens of fiscal and environmental justice. Using normative policy analysis, the study evaluates the alignment of Indonesia’s carbon tax design with equity principles, including the ability-to-pay principle, intergenerational justice, and common but differentiated responsibilities. The analysis shows that while carbon taxation can support emissions reduction, its distributive effects may disproportionately burden lower-income households without adequate compensatory mechanisms. Furthermore, limited international climate finance constrains developing countries’ capacity to implement just carbon pricing. This paper contributes to the global tax justice discourse by highlighting the need to integrate carbon taxation with social protection policies and international support frameworks. Indonesia’s case provides a valuable Global South perspective on balancing environmental responsibility with developmental equity, offering lessons for designing carbon taxes that are both effective and just in emerging economies.
Co-Authors Noah Harrison Blake