Decarbonizing Economies: Balancing Growth and Green in South Africa, Mozambique, the United Kingdom and Sweden

Joram Ndlovu et al.

World Tax Journal2025https://doi.org/10.59403/2gv8jb8article
AJG 1ABDC B
Weight
0.50

What the paper says

This article critically examines climate change taxes, environmental pollution levies and related policies in South Africa, the United Kingdom and Sweden, assessing their design, implementation, economic impacts and efficacy in reducing carbon emissions and promoting green growth, while also analysing Mozambique's potential to adopt such strategies given its current absence of such taxes. Key performance indicators, including emission reductions and tax revenues, are analysed to gauge the effectiveness and limitations of each model. Sweden’s pioneering carbon tax demonstrates the intricate balance between economic growth and environmental targets, providing a well-documented case of both successes and trade-offs. The United Kingdom’s Carbon Price Floor, emissions trading system, Aggregates Levy and Climate Change Levy show a flexible yet complex approach that integrates various economic sectors. South Africa’s carbon tax, implemented within a developing economy context, sheds light on the socio-economic challenges and potential benefits of carbon taxation in emerging markets. In contrast, Mozambique – a low-income, climate-vulnerable country – offers a unique perspective with its existing environmental policies but lack of specific climate change tax measures, highlighting an area for potential climate change mitigation policy innovation.

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https://doi.org/https://doi.org/10.59403/2gv8jb8

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@article{joram2025,
  title        = {{Decarbonizing Economies: Balancing Growth and Green in South Africa, Mozambique, the United Kingdom and Sweden}},
  author       = {Joram Ndlovu et al.},
  journal      = {World Tax Journal},
  year         = {2025},
  doi          = {https://doi.org/https://doi.org/10.59403/2gv8jb8},
}

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

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