Climate and Environmental Tax

Research Theme

Climate and Environmental Tax

As the climate emergency worsens, our research aims to provide more evidence on what types of climate and environmental taxes are desirable for lower-income countries and how to make them successful. Environmental and climate taxes are receiving increasing attention, but the vast majority of existing research focuses on high-income countries, and especially on carbon taxes, on which much of the global debate is focused. However, there are many types of environmental taxes, ranging from forestry taxes to import tariffs on used cars. Some of them may be more feasible and attractive to lower-income countries given their specific economic, administrative and political circumstances and their limited historical responsibility for the current crisis. Our aim is to support shaping environmental tax policies contributing to revenue generation and a green economic transition.

Climate and Environmental Tax

Led By

Climate and Environmental Tax Library

Research in Brief

Coherence of Kenya’ Fiscal Policy with Climate Change Targets: an Analytical Review

June 2026
Catherine Ngina Mutava, Linda Muthoni

Working Paper

Coherence of Kenya’s Fiscal Policy with Climate Change Targets: an Analytical Review

June 2026
Catherine Ngina Mutava, Linda Muthoni

Research in Brief

Pay Up or Pile Up: Willingness to Pay for Waste Collection Services in Conakry

March 2026
Mamadou Saliou Barry, Anna Creti, Katharina Lobo, Julie Metta, Coline Metta-Versmessen

Working Paper

Pay Up or Pile Up: Willingness to Pay for Waste Collection Services in Conakry

March 2026
Mamadou Saliou Barry, Anna Creti, Katharina Lobo, Julie Metta, Coline Metta-Versmessen

Working Paper

Taxing Plastic and Solid Waste in a Decentralised System: Evidence and Design Lessons from Uganda

January 2026
Dan Ngabirano, Giovanni Occhiali

Journal Article

Taxation of fisheries in Kenya: improving management or raising revenue?

October 2025
Giovanni Occhiali, Olivia Okello

Journal Article

Evaluating Ethiopia’s Environmental Management Strategy: Does It Support Green Growth?

June 2025
Seid Yimam Mohamed, Tiruwork Arega, Giovanni Occhiali

Research in Brief

Taxation of Fisheries in Kenya: Neither Improving Management nor Raising Revenue? Summary of working Paper 206

March 2025
Giovanni Occhiali, Olivia Okello, Evert-jan Quak

Journal Article

Missing the forest for the trees: Ekiti State’s quest for forestry revenue and its impact on forest managers

February 2025
Giovanni Occhiali, Michael Falade

Working Paper

Taxation of Fisheries in Kenya: Neither Improving Management nor Raising Revenue?

August 2024
Giovanni Occhiali, Olivia Okello

Journal Article

Obstacles and appeal of environmental taxation: Insights from sub-Saharan Africa

August 2024
Giovanni Occhiali

Research in Brief

Implementation Obstacles and Political Appeal of Environmental Taxes in Sub-Saharan Africa: Reflections from Selected Countries

July 2024
Giovanni Occhiali, Evert-jan Quak

In person

5 June 2023 – 09:00

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Timezone: Africa/Dar_es_Salaam

Nairobi Serena Hotel, Nairobi, Kenya
The ICTD is hosting a research and policy conference in Nairobi on the future of global tax governance in partnership with the Kenya School of Revenue Administration, and in collaboration with the the Committee on Fiscal Studies at the University

Completed

Climate-Friendly Tax System: An Evaluation of Kenya’s Tax Policies for coherence with climate change goals

Start date: 06/03/2023

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