Articles published on Emission tax
Authors
Select Authors
Journals
Select Journals
Duration
Select Duration
1099 Search results
Sort by Recency
- Research Article
- 10.31891/2307-5740-2026-350-23
- Jan 29, 2026
- Herald of Khmelnytskyi National University. Economic sciences
- Галина Купалова + 1 more
In the context of Ukraine’s European integration trajectory, economic decarbonization is identified as a key component of modern environmental policy and an essential instrument of state regulation aimed at achieving climate neutrality and sustainable development. The relevance of this research is intensified by the challenges of post-war recovery, which require the simultaneous restoration of economic capacity, modernization of production systems, and reduction of environmental pressure. Under conditions of ongoing military aggression, financial and economic instability, political uncertainty, and deepening ecological degradation, the formation of an effective decarbonization policy becomes a strategic priority for Ukraine. The article analyzes the scientific contributions of domestic and foreign scholars concerning the conceptual foundations of economic decarbonization as a mechanism for combating climate change, outlining its economic, environmental, and social benefits, as well as key barriers to implementation. Particular attention is paid to market-based instruments and regulatory mechanisms for building a low-carbon economy, including fiscal incentives, emissions trading approaches, carbon taxation, and investment support for green technologies. The study identifies a significant gap in existing research related to the management and governance aspects of economic decarbonization in Ukraine, especially under wartime conditions and in the context of alignment with European environmental standards. The purpose of the article is to formulate a system of priority measures for economic decarbonization and to substantiate strategic directions for improving Ukraine’s environmental policy within the framework of state regulation of environmental protection activities, taking into account technological innovations and best international practices. The research systematizes instruments for implementing state environmental policy aimed at decarbonization and evaluates their applicability in Ukraine. Methodologically, the study employs SWAN analysis to provide a comprehensive assessment of the strengths, weaknesses, advantages, and needs of Ukraine’s decarbonization policy, while PEST analysis is used to identify key external political, economic, social, technological, investment, and innovation-related factors influencing decarbonization processes. To ensure a reduction in CO₂ emissions, create stable financial sources for the Ukraine Decarbonization Fund, and enhance compliance with European requirements, the article proposes introducing a CO₂ emissions tax on fuel as part of the general fuel excise tax. Additionally, the implementation of a national vehicle CO₂ emissions monitoring system is recommended to support evidence-based policy-making and improve the effectiveness of state regulation in the field of economic decarbonization.
- Research Article
- 10.1080/02286203.2025.2611590
- Jan 7, 2026
- International Journal of Modelling and Simulation
- Fleming Akhtar + 4 more
ABSTRACT In today’s world, controlling environmental pollution presents a significant challenge because as many manufacturing industries and supply chain systems contribute to carbon emissions and produce non-environmentally friendly products. As a consequence, the governments of responsible countries have instituted carbon taxes and regulatory measures to mitigate environmental pollution. In response to this situation, a retailer–manufacturer supply chain model under carbon tax regulations is developed. In this supply chain model, the manufacturer produces products and fulfils customer demand through retailers. Additionally, it is assumed that both retailer and customer demand demend on time and the retail price of the item. Moreover, it is presumed that the government collects a carbon tax from the retailers and the manufacturer due to carbon emissions during transportation and production, respectively. This study primarily aims to determine the optimal selling price and the manufacturer’s production duration to maximise the average profit of the integrated system. Subsequently, a numerical experiment is conducted to verify the validity of the proposed model. Furthermore, the impact of the model parameters on the optimal policy is examined through a sensitivity analysis to derive valuable insights from this study.
- Research Article
- 10.1080/10438599.2025.2604111
- Dec 23, 2025
- Economics of Innovation and New Technology
- Doo-Ri Kim + 1 more
ABSTRACT This study examines the effects of environmental corporate social responsibility (ECSR) guidelines on the organizational structures of environmental R&D (ER&D) among polluting firms. We compare three distinct organizational structures: ER&D competition, environmental research joint venture (ERJV) competition and ERJV cartelization. Our analysis emphasizes the crucial interaction between these organizational structures and ER&D efficiency when firms undertake cooperative ECSR that potentially exceeds guidelines. When guidelines are low, firms are motivated to participate in cooperative ECSR across all structures, with the highest motivation observed under ERJV competition, where profits are maximized under high ER&D efficiency. As ER&D efficiency declines, firms shift to ER&D competition to comply with the guidelines, resulting in higher profits but increased emissions and reduced social welfare. Under stricter ECSR guidelines, firms organize ERJV cartelization, ensuring compliance without exceeding the guideline thresholds, thereby achieving the highest environmental and social performance. Our findings underscore that the strategic alignment of firms’ environmental and social objectives with economic efficiency can be achieved by fostering cooperative ER&D organizations, which should be combined with appropriately tailored ECSR guidelines and emission tax policies.
- Research Article
- 10.1080/00036846.2025.2591964
- Dec 21, 2025
- Applied Economics
- Tianli + 1 more
ABSTRACT We develop a new setting of partial ‘green’ managerial delegation under emissions taxation, which is referred to as semi-environmental corporate responsibility (semi-ECSR). We also show that under precommitted emissions taxation, semi-ECSR, in which firm owners delegate only decision-making rights to environmental R&D to a green manager, can be privately and socially beneficial regardless of whether the market is a monopoly or a Cournot duopoly when environmental damage is small enough and when environmental R&D costs are sufficiently low. Then, the owners of the firm choose semi-ECSR rather than full ‘green’ managerial delegation (full-ECSR) that owners delegate the decision-making rights on production and environmental R&D. Consequently, in stark contrast to common beliefs, we reveal that full-ECSR does not always increase net profit and social welfare and that semi-ECSR can be indispensable for increasing social welfare and net profit.
- Research Article
- 10.1016/j.tre.2025.104421
- Dec 1, 2025
- Transportation Research Part E: Logistics and Transportation Review
- Mei-Ru Wang + 3 more
Combined China-Europe Railway Express and maritime transport with subsidy and emission tax considerations
- Research Article
- 10.1111/jpet.70079
- Nov 11, 2025
- Journal of Public Economic Theory
- Helmuts Azacis + 1 more
ABSTRACT Tradeable permits and emissions taxes are compared in a multi‐country global emissions game with perfectly competitive firms and a trans‐boundary production externality. In a one‐shot game, comparing welfare under the Nash equilibria, it is shown that tradeable permits are superior to emissions taxes. In an infinitely‐repeated game, comparing the discount factors required to sustain a global International Environmental Agreement (IEA), it is shown that it is easier to sustain cooperation with tradeable permits than with emissions taxes when the number of countries is sufficiently large. In a coalition‐formation game, the number of countries in a stable IEA is two with tradeable permits, but may be all countries in the world with emissions taxes.
- Research Article
1
- 10.1016/j.jenvman.2025.127226
- Nov 1, 2025
- Journal of environmental management
- Honghong Wei + 1 more
Comparing the dynamic impact of environmental policies on greenhouse gas emission: Evidence from OECD countries.
- Research Article
- 10.1016/j.jenvman.2025.127463
- Nov 1, 2025
- Journal of environmental management
- Shayan Firouzian-Haji + 4 more
A blockchain-based approach to enhance transparency and sustainability in a joint pricing and closed-loop supply chain network design problem.
- Research Article
- 10.1080/15568318.2025.2580365
- Oct 27, 2025
- International Journal of Sustainable Transportation
- Mojdeh Younesi + 1 more
Competition among ports in regions with uneven inland transport infrastructure presents complex challenges for sustainable development. This paper examines two ports, one with multimodal rail-road access and the other with road-only access, competing over a shared hinterland of spatially dispersed customers using a spatial Stackelberg game. A government, acting as the Stackelberg leader, implements Equity Initiative Programs (EIPs) such as subsidies, emission taxes, and freight discounts, aiming to achieve objectives like economic efficiency, social welfare, and environmental sustainability. Notably, emission taxes alone have limited environmental impact without complementary rail investments. This model is illustrated through the case of Shahid Bahonar and Chabahar ports in Iran. Results reveal that multimodal transportation infrastructure offers a competitive advantage and that integrated EIPs can mitigate infrastructural deficiencies. Multimodal ports consistently capture larger market shares, especially under environmental policies that simultaneously enhance employment opportunities and ecological performance. Employment generation is notably higher at multimodal ports, particularly for high-value cargo. These findings highlight the importance of comprehensive, integrated policy frameworks that promote fair and sustainable port development, particularly in regions with inadequate infrastructure. 1
- Research Article
- 10.1142/s0219198924400152
- Oct 23, 2025
- International Game Theory Review
- Rui Xiao + 3 more
As the “isolation belts” between the government and the market, state-owned enterprises (SOEs) are responsible for multi-task objectives in a transition economy. This study aims to investigate the optimal abatement strategies of enterprises in a mixed oligopoly with spillover effects when the emission tax is determined by the government. Our analysis mainly indicates the following: (i) once abatement technology is adopted (regardless of which enterprise adopts the technology), large spillovers of green technology enhance social welfare; (ii) non-SOEs earn more profit in a mixed economy when marginal damage of emissions or societal awareness toward environment increases; (iii) SOEs always choose to abate emissions in a mixed economy and privatization policy might reduce total output and social welfare. These findings provide a new understanding of the role of SOEs and non-SOEs in sustainable development.
- Research Article
- 10.1080/1540496x.2025.2570418
- Oct 10, 2025
- Emerging Markets Finance and Trade
- Ren Wang + 3 more
ABSTRACT This paper develops an environmental dynamic stochastic general equilibrium (EDSGE) model tailored to China’s power sector, incorporating both fossil and renewable energy sources and explicitly modeling renewable energy storage. The analysis highlights the substitutability and interaction between energy types, along with the impact of policy instruments and technological shocks. The findings reveal that subsidies for renewable energy plants yield better environmental and economic outcomes than fossil fuel emission taxes do. However, this advantage depends on factors such as renewable scalability, fossil supply responsiveness, and fiscal capacity. Technological improvements in renewable productivity and fossil abatement enhance supply and lower electricity prices, while fossil supply shocks trigger stagflation. The results underscore the importance of integrated policy design that accounts for the crowding-out effect between fossil and renewable generation in China’s transition context.
- Research Article
- 10.14419/e48n0n84
- Oct 2, 2025
- International Journal of Basic and Applied Sciences
- Ruba Priyadharshini + 1 more
This study presents a sustainable inventory model tailored for a retailer managing deteriorating green products, where demand evolves and is influenced by environmental factors. The model incorporates a linearly increasing advertising schedule to reflect the impact of dynamic promotional efforts on eco-conscious consumer behavior. To curb product deterioration, the retailer can invest in preservation technologies that effectively slow the deterioration rate through a factorial reduction mechanism. The cost framework accounts for both time-sensitive reordering efforts and the diminishing returns of financial investment. Additionally, the model factors in carbon emissions from advertising activities, along with penalties for excess emissions and tax credits for adopting green technologies. The retailer aims to maximize overall profit by jointly optimizing selling price, replenishment timing, advertising intensity, and green investments. Analytical insights demonstrate that coordinated decision-making enhances profitability and reduces product obsolescence and environmental impact. The findings highlight the critical role of integrating marketing strategies with sustainability initiatives, offering a practical guide for retailers aiming to achieve economic efficiency and environmental stewardship.
- Research Article
- 10.1111/itor.70103
- Sep 30, 2025
- International Transactions in Operational Research
- Shengbiao Ma + 1 more
Abstract In the practice of Greentech innovation, there are two distinct paths: the first is replacement technology innovation, aimed at improving replacement technology, and the second is end‐of‐pipe technology innovation, aimed at reducing end‐of‐pipe emissions. This paper examines Greentech innovation and emission taxation in an oligopoly market with network externality. Its key features include (i) extending the literature on classical Greentech innovation by modeling it as a dynamic oligopoly with network externality; (ii) incorporating an inverse demand function that depends on output levels and network value; and (iii) imposing emission taxes on emissions rather than environmental damage. The main findings are (i) a saddle‐point steady‐state equilibrium exists under both firm and social planner decisions; (ii) an increase in efforts for replacement technology innovation leads to higher output and prices, whereas an increase in efforts for end‐of‐pipe technology innovation leads to lower output and higher prices; (iii) emissions increase (decrease) with increased efforts for replacement technology innovation when the network size is large (small), while emissions consistently decrease with increased efforts for end‐of‐pipe technology innovation, regardless of network size; (iv) in the steady‐state equilibrium, the social planner can achieve full Greentech adoption by either setting an appropriate tax rate (for a given number of firms) or regulating market access (for a given tax rate). Additional insights are presented through propositions and conclusions. This study complements and advances the classical economies of scale approach to Greentech innovation by shifting the focus from production‐side to demand‐side dynamics.
- Research Article
- 10.52209/2706-977x_2025_3_99
- Sep 30, 2025
- Material and Mechanical Engineering Technology
- Bekarys Kabibollayev + 5 more
The article addresses the issue of atmospheric pollution caused by motor vehicles and proposes a solution in the form of implementing electro-impulse mufflers for diesel engines. It presents the results of experimental studies confirming a reduction in CO₂ concentration and smoke levels, as well as an increase in oxygen content in exhaust gases. A methodology for calculating the economic efficiency of introducing electro-impulse mufflers has been developed, taking into account emission taxes and the prevention of environmental damage. Calculations specific to Kazakhstan show that the implementation of this technology leads to a 42% reduction in emissions, up to 25% fuel savings, a decrease in emission payments by 11 billion tenge annually, and the prevention of environmental damage amounting to over 1.25 trillion tenge. The results obtained demonstrate the environmental and economic feasibility of integrating electro-impulse mufflers into the national exhaust gas purification system
- Research Article
- 10.1038/s43016-025-01219-7
- Sep 1, 2025
- Nature food
- Weitong Long + 4 more
Upcycling food waste and food processing by-products as animal feed could reduce livestock-related emissions, but rebound effects, where lower feed costs lead to livestock expansion, may diminish these benefits. Here, using an integrated environmental-economic model, we assess the impacts of this upcycling in China's monogastric livestock production. We find that upcycling increases monogastric livestock production by 23-36% and raises total acidification emissions in China by 2.5-4.0%, while domestically total greenhouse gas emissions decrease by 0.5-1.4% through less waste sent to landfill and incinerators and a contraction in non-food production. This upcycling enhances food security and has substantial knock-on effects beyond the agricultural sectors, through influencing sectoral employment, gross domestic product and household welfare. Although emission taxes could absorb the rebound effects on emissions, they may also negatively impact food security and shift emissions abroad, depending on tax levels.
- Research Article
1
- 10.1016/j.tre.2025.104270
- Sep 1, 2025
- Transportation Research Part E: Logistics and Transportation Review
- Tingsong Wang + 4 more
Column generation approach for the problem of integrated operations in a container terminal under carbon emission tax
- Research Article
- 10.3390/su17177643
- Aug 25, 2025
- Sustainability
- Aristotelis Lygizos + 2 more
The growing concern about climate change and increased carbon emissions has promoted the electric vehicle market. Lithium-Ion Batteries (LIBs) are now the prevailing technology in electromobility, and large amounts will soon reach their end-of-life (EoL). Most counties have not designed sustainable reverse logistics networks to collect, remanufacture and recycle EoL electric vehicle batteries (EVBs). This study is focused on estimating the future EoL LIBs generation through dynamic material flow analysis using a three parameter Weibull distribution function under two scenarios for battery lifetime and then designing a reverse logistics network for the region of Attica (Greece), based on a generalizable modeling framework, to handle the discarded batteries up to 2040. The methodology considers three different battery handling strategies such as recycling, remanufacturing, and disposal. According to the estimated LIB waste generation in Attica, the designed network would annually manage between 5300 and 9600 tons of EoL EVBs by 2040. The optimal location for the collection and recycling centers considers fixed costs, processing costs, transportation costs, carbon emission tax and the number of EoL EVBs. The economic feasibility of the network is also examined through projected revenues from the sale of remanufactured batteries and recovered materials. The resulting discounted payback period ranges from 6.7 to 8.6 years, indicating strong financial viability. This research underscores the importance of circular economy principles and the management of EoL LIBs, which is a prerequisite for the sustainable promotion of the electric vehicle industry.
- Research Article
- 10.32479/ijeep.19326
- Aug 20, 2025
- International Journal of Energy Economics and Policy
- Kingsley Appiah + 3 more
Many developing nations are considering environmental taxes as a way to raise money and fulfill their obligations in combating climate change and promote sustainable development. Recently, government of Ghana tax policy of E-levy as well as emissions tax has received mixed reaction by various stakeholders. This has called for the need to look at various forms of tax avenues that can serve as alternative tax policy to achieve the government developmental agenda for the years 2000 to 2019. Notwithstanding, it is indispensable to guise at the effect of the introduction of the environmental tax policy on environment-growth correlation in trying to achieve Sustainable Development Goals 8 and 13. The study employed machine learning algorithm such as Kernel-based Regularized Least Squares (KRLS) techniques to scrutinize the causal-upshot connection. One conspicuous result is that, environmental tax was found not significant but the parameter shows that, 1% change have inverse connection with ecological quality. That is, the change reduces the emission level by 0.037. Further findings vividly disclosed that, population and economic expansion have snowballing peripheral effects on emission level. Hence, there is a need to hone green tax policies to provide stronger spurs for industries within the state to adopt much greener habit in their activities. This policy strategy can be achieved through the provision of reducing the environmental rate for industries emitting emission within a certain threshold as well as educating industries on emission reduction strategies especially on how to benefit from carbon trade if they reduce their emission level.
- Research Article
1
- 10.1111/ijet.70005
- Aug 13, 2025
- International Journal of Economic Theory
- Dongdong Li + 2 more
Abstract This paper develops a differentiated duopoly model to investigate the optimal environmental R&D (ER&D) risk choices of firms with cross‐ownership under an emission tax. The results show that when firms hold shares in each other, cross‐ownership incentivizes firms to undertake greater ER&D risks. The private incentive for ER&D risk is lower than the social incentive when the emission tax rate is low relative to the marginal environmental damage. However, a higher share of cross‐ownership can bring the private optimum closer to the social optimum under certain conditions. We also find that under unilateral shareholding, a firm partially owned by its rival assumes higher ER&D risk than the firm owning its shares, but both take on less risk than under cross‐ownership. Finally, we show that ER&D risk is higher under Bertrand competition than under Cournot competition.
- Research Article
- 10.1080/01605682.2025.2544865
- Aug 7, 2025
- Journal of the Operational Research Society
- Milad Darzi Ramandi + 3 more
Amidst the global focus on sustainable development and environmental well-being, the adoption of green Supply Chain (SC) management has emerged as a pragmatic solution for mitigating Greenhouse Gas (GHG) emissions across various operational facets. This study employs a comprehensive approach, concurrently examining GHG emissions in production, transportation, and warehousing within a two-echelon SC framework involving a single vendor and buyer. Their joint objective is to optimize profitability while adhering to governmental regulations targeting GHG emissions reduction. The vendor’s visits to downstream sites are pivotal in fulfilling ordered products dispatched following fixed lead times. The buyer faces stochastic demand and employs a periodic inventory review policy, making service-level decisions contingent on market demand volatility and vendor visit intervals. The vendor’s production processes, requiring energy consumption, prompt investments in green technology to curtail emission rates. Governmental involvement extends to environmental safeguarding through tax policies. Introducing a game-theoretic approach, this study illuminates decision-making processes among SC stakeholders regarding replenishment strategies and emission reduction measures. Mathematical models and solutions for decentralized and centralized setups scrutinize how the SC leader orchestrates a profit-sharing contract to incentivize follower engagement in a comprehensive optimization strategy. The application of the proposed approach is investigated using real-world data from the pharmaceutical SC. In particular, a case study of the inventory control policy at the University of Michigan’s Central Pharmacy is presented to validate the model empirically. The results highlight the significant potential of green investments in reducing GHG emissions and emphasize the critical role of government incentives in driving these investments. The proposed coordination mechanism is shown to markedly enhance supply chain performance. Analytical findings indicate that government incentives lower both the minimum and maximum profit-sharing thresholds necessary for effective coordination, whereas high emission taxes without complementary incentives may discourage collaboration. Sensitivity analyses further reveal how holding costs, emission intensities, and energy prices differently affect service levels and green investments across decentralized and centralized structures. Notably, the study quantifies a 3% decline in service level when GHG emission taxes increase from 0.05 to 0.2, illustrating the need for balanced policy design in pharmaceutical supply chains. Computational experiments, calibrated with real-world pharmaceutical data, validate the model and demonstrate up to a 52% increase in total supply chain profit, over 20% improvement in service level, and reductions of up to 70% in transportation-related and 11.5% in production-related GHG emissions. These findings offer actionable insights for aligning environmental sustainability with profitability through contract-based coordination mechanisms.