Main Article Content
Abstract
This study aims to conduct a literature review of previous studies on carbon tax and explore the essential features for future research directions in carbon tax. This research is analyzed by a bibliometric method using VOS Viewer and R Studio. The Scopus database from 2013 to 2023 was explored to scrutinize the co-occurrence and co-authorship of 769 research articles. The results show that the most significant increase in the research publications on carbon tax occurred in 2022. This increase is due to the rise in the number of publications on carbon tax in developed countries, namely China, the United States, and the United Kingdom, as well as important events such as the Paris Agreement and Sustainable Development Goals (SDGs). This study provides potential directions for future carbon tax research in developing countries, especially Indonesia, which will implement a carbon tax in 2025. This study has a limitation in that it only focuses on English-language articles published in the Scopus database due to their quality and support from the previous literature reviews.
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References
- Alatawi, I. A., Ntim, C. G., Zras, A., & Elmagrhi, M. H. (2023). CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda. International Review of Financial Analysis, 89. https://doi.org/10.1016/j.irfa.2023.102734
- Alves, M. W. F. M., & Mariano, E. B. (2018). Climate justice and human development: A systematic literature review. Journal of Cleaner Production, 202. https://doi.org/10.1016/j.jclepro.2018.08.091
- Datta, T. K. (2017). Effect of Green Technology Investment on a Production-Inventory System with Carbon Tax. Advances in Operations Research, 2017. https://doi.org/10.1155/2017/4834839
- Díaz Tautiva, J. A., Huaman, J., & Ponce Oliva, R. D. (2022). Trends in research on climate change and organizations: a bibliometric analysis (1999–2021). Management Review Quarterly. https://doi.org/10.1007/s11301-022-00298-1
- Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133. https://doi.org/10.1016/j.jbusres.2021.04.070
- Eck, N.J., Waltman, L. (2014). Visualizing Bibliometric Networks. In: Ding, Y., Rousseau, R., Wolfram, D. (eds) Measuring Scholarly Impact. Springer, Cham. https://doi.org/10.1007/978-3-319-10377-8_13
- Gulluscio, C., Puntillo, P., Luciani, V., & Huisingh, D. (2020). Climate change accounting and reporting: A systematic literature review. Sustainability (Switzerland), 12(13). https://doi.org/10.3390/su12135455
- Hansen, A. D., Kuramochi, T., & Wicke, B. (2022). The status of corporate greenhouse gas emissions reporting in the food sector: An evaluation of food and beverage manufacturers. Journal of Cleaner Production, 361. https://doi.org/10.1016/j.jclepro.2022.132279
- Harsanto, B., & Firmansyah, E. A. (2023). A twenty-year bibliometric analysis (2002–2021) of business economics research in ASEAN. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2194467
- Kuckertz, A., & Block, J. (2021). Reviewing systematic literature reviews: ten key questions and criteria for reviewers. Management Review Quarterly, 71(3). https://doi.org/10.1007/s11301-021-00228-7
- Lim, W. M., Kumar, S., & Ali, F. (2022). Advancing knowledge through literature reviews: ‘what’, ‘why’, and ‘how to contribute.’ Service Industries Journal, 42(7–8). https://doi.org/10.1080/02642069.2022.2047941
- Liu, J., Gong, N., & Qin, J. (2022). How would the carbon tax on energy commodities affect consumer welfare? Evidence from China’s household energy consumption system. Journal of Environmental Management, 317. https://doi.org/10.1016/j.jenvman.2022.115466
- Luo, L., & Tang, Q. (2014). Does voluntary carbon disclosure reflect underlying carbon performance? Journal of Contemporary Accounting and Economics, 10(3), 191–205. https://doi.org/10.1016/j.jcae.2014.08.003
- Md Khudzari, J., Kurian, J., Tartakovsky, B., & Raghavan, G. S. V. (2018). Bibliometric analysis of global research trends on microbial fuel cells using Scopus database. Biochemical Engineering Journal, 136. https://doi.org/10.1016/j.bej.2018.05.002
- Nobanee, H., & Ullah, S. (2023). Mapping green tax: A bibliometric analysis and visualization of relevant research. Sustainable Futures, 6. https://doi.org/10.1016/j.sftr.2023.100129
- Ochoa, G. V., Alvarez, J. N., & Acevedo, C. (2019). Research evolution on renewable energies resources from 2007 to 2017: A comparative study on solar, geothermal, wind and biomass energy. International Journal of Energy Economics and Policy, 9(6). https://doi.org/10.32479/ijeep.8051
- Rojas Molina, L. K., Pérez López, J. Á., & Campos Lucena, M. S. (2023). Meta-analysis: associated factors for the adoption and disclosure of CSR practices in the banking sector. Management Review Quarterly, 73(3). https://doi.org/10.1007/s11301-022-00267-8
- Setiawan, D., Rahmawati, I. P., & Santoso, A. (2023). A bibliometric analysis of evolving trends in climate change and accounting research. Cogent Business and Management, 10(3). https://doi.org/10.1080/23311975.2023.2267233
- Tan, Z., Wu, Y., Gu, Y., Liu, T., Wang, W., & Liu, X. (2022). An overview of the implementation of environmental tax and related economic instruments in typical countries. Journal of Cleaner Production, 330. https://doi.org/10.1016/j.jclepro.2021.129688
- Zhang, K., Wang, Q., Liang, Q. M., & Chen, H. (2016). A bibliometric analysis of research on carbon tax from 1989 to 2014. Renewable and Sustainable Energy Reviews, 58, 297–310. https://doi.org/10.1016/j.rser.2015.12.089
References
Alatawi, I. A., Ntim, C. G., Zras, A., & Elmagrhi, M. H. (2023). CSR, financial and non-financial performance in the tourism sector: A systematic literature review and future research agenda. International Review of Financial Analysis, 89. https://doi.org/10.1016/j.irfa.2023.102734
Alves, M. W. F. M., & Mariano, E. B. (2018). Climate justice and human development: A systematic literature review. Journal of Cleaner Production, 202. https://doi.org/10.1016/j.jclepro.2018.08.091
Datta, T. K. (2017). Effect of Green Technology Investment on a Production-Inventory System with Carbon Tax. Advances in Operations Research, 2017. https://doi.org/10.1155/2017/4834839
Díaz Tautiva, J. A., Huaman, J., & Ponce Oliva, R. D. (2022). Trends in research on climate change and organizations: a bibliometric analysis (1999–2021). Management Review Quarterly. https://doi.org/10.1007/s11301-022-00298-1
Donthu, N., Kumar, S., Mukherjee, D., Pandey, N., & Lim, W. M. (2021). How to conduct a bibliometric analysis: An overview and guidelines. Journal of Business Research, 133. https://doi.org/10.1016/j.jbusres.2021.04.070
Eck, N.J., Waltman, L. (2014). Visualizing Bibliometric Networks. In: Ding, Y., Rousseau, R., Wolfram, D. (eds) Measuring Scholarly Impact. Springer, Cham. https://doi.org/10.1007/978-3-319-10377-8_13
Gulluscio, C., Puntillo, P., Luciani, V., & Huisingh, D. (2020). Climate change accounting and reporting: A systematic literature review. Sustainability (Switzerland), 12(13). https://doi.org/10.3390/su12135455
Hansen, A. D., Kuramochi, T., & Wicke, B. (2022). The status of corporate greenhouse gas emissions reporting in the food sector: An evaluation of food and beverage manufacturers. Journal of Cleaner Production, 361. https://doi.org/10.1016/j.jclepro.2022.132279
Harsanto, B., & Firmansyah, E. A. (2023). A twenty-year bibliometric analysis (2002–2021) of business economics research in ASEAN. Cogent Business and Management, 10(1). https://doi.org/10.1080/23311975.2023.2194467
Kuckertz, A., & Block, J. (2021). Reviewing systematic literature reviews: ten key questions and criteria for reviewers. Management Review Quarterly, 71(3). https://doi.org/10.1007/s11301-021-00228-7
Lim, W. M., Kumar, S., & Ali, F. (2022). Advancing knowledge through literature reviews: ‘what’, ‘why’, and ‘how to contribute.’ Service Industries Journal, 42(7–8). https://doi.org/10.1080/02642069.2022.2047941
Liu, J., Gong, N., & Qin, J. (2022). How would the carbon tax on energy commodities affect consumer welfare? Evidence from China’s household energy consumption system. Journal of Environmental Management, 317. https://doi.org/10.1016/j.jenvman.2022.115466
Luo, L., & Tang, Q. (2014). Does voluntary carbon disclosure reflect underlying carbon performance? Journal of Contemporary Accounting and Economics, 10(3), 191–205. https://doi.org/10.1016/j.jcae.2014.08.003
Md Khudzari, J., Kurian, J., Tartakovsky, B., & Raghavan, G. S. V. (2018). Bibliometric analysis of global research trends on microbial fuel cells using Scopus database. Biochemical Engineering Journal, 136. https://doi.org/10.1016/j.bej.2018.05.002
Nobanee, H., & Ullah, S. (2023). Mapping green tax: A bibliometric analysis and visualization of relevant research. Sustainable Futures, 6. https://doi.org/10.1016/j.sftr.2023.100129
Ochoa, G. V., Alvarez, J. N., & Acevedo, C. (2019). Research evolution on renewable energies resources from 2007 to 2017: A comparative study on solar, geothermal, wind and biomass energy. International Journal of Energy Economics and Policy, 9(6). https://doi.org/10.32479/ijeep.8051
Rojas Molina, L. K., Pérez López, J. Á., & Campos Lucena, M. S. (2023). Meta-analysis: associated factors for the adoption and disclosure of CSR practices in the banking sector. Management Review Quarterly, 73(3). https://doi.org/10.1007/s11301-022-00267-8
Setiawan, D., Rahmawati, I. P., & Santoso, A. (2023). A bibliometric analysis of evolving trends in climate change and accounting research. Cogent Business and Management, 10(3). https://doi.org/10.1080/23311975.2023.2267233
Tan, Z., Wu, Y., Gu, Y., Liu, T., Wang, W., & Liu, X. (2022). An overview of the implementation of environmental tax and related economic instruments in typical countries. Journal of Cleaner Production, 330. https://doi.org/10.1016/j.jclepro.2021.129688
Zhang, K., Wang, Q., Liang, Q. M., & Chen, H. (2016). A bibliometric analysis of research on carbon tax from 1989 to 2014. Renewable and Sustainable Energy Reviews, 58, 297–310. https://doi.org/10.1016/j.rser.2015.12.089