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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. 

Research lead: Dr Giovanni Occhiali

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News and events

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Event
5 June 2023 - 7 June 2023
Conference: Global Tax Governance at a Crossroads

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 of Nairobi and Strathmore University….

News
April 2023
African revenue authority researchers gather to share insights on driving evidence-based tax policy

The ICTD hosted a four-day workshop which brought together a group of partners from the research…

News
February 2023
ICTD launches new programme on Climate and Environmental Tax

After over a year in development, the ICTD is thrilled to launch a new research programme…

Featured Publications

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
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Related blogs

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Rainforest canopy with morning mist in Bwindi Impenetrable National Park
December 2023|
Blog

Just environmental taxation in Africa: how tax policy can curb environmental damage, far beyond just carbon taxes

by Giovanni Occhiali

How can environmental taxes increase the sustainability of economic growth in low-income countries? Environmental taxes can…

November 2022|
Blog

COP27: To what degree can environmental taxes play a role in climate financing?

by Giovanni Occhiali

The 2022 United Nations Climate Change Conference, also known as the annual Conference of the Parties…

July 2022|
Blog

High fossil fuel prices are good for the planet – here’s how to keep them high while avoiding riots or hurting the poor

by Neil McCulloch

In the UK, it now costs more than £100 to fill up a typical family car with petrol, and oil prices could rise even further. But are such high prices for fossil fuels a bad thing?…

image of pollution in Africa
September 2021|
Blog

No ‘green bullet’ – should carbon taxes be introduced in Sub-Saharan Africa?

by Giovanni Occhiali & Charlie Lawrie

The IPCC’s Sixth Assessment Report, published in August, is the latest clarion call to decarbonise the…

May 2019|
Blog

Taxing plastic production: a solution to India’s plastic waste crisis?

by Rhiannon McCluskey, Patrick Schröder & Lakshmi Narayanan

With the plastic waste crisis gaining increasing attention, both developed and developing countries are under pressure…

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International Centre for Tax and Development, Institute of Development Studies (IDS) Brighton, BN1 9RE, United Kingdom
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