Taxation, Environmental Sustainability, and Distributive Outcomes
Balancing Behavioural Change and Fairness
Bibliographic Data
| ID | 6452227 |
|---|---|
| Authors | Paul Bridgen (0000-0001-6039-3254, University of Southampton), Micheál Collins (0000-0003-0911-7814, University College Dublin) |
| Year | 2025 |
| Volume | 24 |
| Issue | 2 |
| Pages | 299-318 |
| Publication date | 2025-04-01 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Social Policy and Society (JOURNAL) |
| Journal identifiers | ISSN: 1474-7464 • E-ISSN: 1475-3073 |
| Publisher | Cambridge University Press (CUP) (PUBLISHER) |
| DOI | 10.1017/s1474746425000120 |
| OpenAlex | W4413897270 |
| Language | EN |
| References cited | 43 |
The pursuit of measures to enhance the environmental sustainability of societies has shifted to become a core aspect of contemporary public policy. Taxation measures, intended to alter the behaviour of individuals and households, have become a central plank of many nations’ policy response. However, these initiatives arise alongside other taxation and redistributive policy objectives focused on equity. The purpose of this article is to explore the taxation policy design challenges raised by attempts to pursue simultaneously environmental goals and traditional social policy objectives regarding social justice in line with sustainable development principles. Focusing on the experience of two liberal political economies with broadly similar tax structures but whose approach to carbon taxation has varied, Ireland and the UK, the article develops a social policy framework, inspired by the energy justice literature, to facilitate a holistic delineation of the social implications of carbon taxation in the two countries
Distributive justice · Distributive property · Economics · Microeconomics · Public economics · Sustainability · Climate Change Policy and Economics · Energy, Environment, and Transportation Policies · Fiscal Policy and Economic Growth · Mathematics · Ecology
Ireland’s Deliberative Mini-Publics
Energy justice
Targeting energy justice
A new scenario logic for the Paris Agreement long-term temperature goal
Social impacts of climate change mitigation policies and their implications for inequality
Mapping Different Worlds of Eco-Welfare States
Understanding eco-social policies
Energy justice
A decade of fuel poverty in England
Fuel poverty from the bottom-up
Citizens call for sufficiency and regulation — A comparison of European citizen assemblies and National Energy and Climate Plans
Sick and stuck at home – how poor health increases electricity consumption and reduces opportunities for environmentally-friendly travel in the United Kingdom
Towards a new social science research agenda for hydrogen transitions
The Cost-of-Living Crisis in the UK and Ireland
Conceptualising socially inclusive environmental policy
Introduction
If Not Now, Then When? Pathways to Embed Climate Change Within Social Policy
The Centrality of Taxation to Social Policy
Jesp symposium
Sustainable development duties
Who emits most? Associations between socio-economic factors and UK households' home energy, transport, indirect and total CO2 emissions
Lump-sum vs. energy-efficiency subsidy recycling of carbon tax revenue in the residential sector
The Spatially Varying Components of Vulnerability to Energy Poverty
The political economy of the 'just transition
Greening the mainstream
Still the century of 'new' environmental policy instruments? Exploring patterns of innovation and continuity
| Citation velocity | historical |
|---|---|
| Highly cited | No |