Implementation of environmental tax in Sub-Saharan Africa: a comparative analysis from policy adopter and policy pioneers

• Published in: Mitigation and adaptation strategies for global change Vol. 30; no. 2; p. 11
• Main Authors: Gamette, Pius, Oteng, Clement
• Format: Journal Article
• Language: English
• Published: Dordrecht Springer Netherlands 01.02.2025; Springer Nature B.V
• Subjects: Atmospheric Sciences; Carbon; Climate Change Management and Policy; Comparative analysis; Earth and Environmental Science; Earth Sciences; electricity generation; Emissions; Environmental degradation; Environmental impact; Environmental Management; Environmental protection; Environmental tax; Fossil fuels; fuels; Ghana; Industrial emissions; issues and policy; Mauritius; Original Article; ownership; Plastics; Policy making; South Africa; Tax rates; Taxation; Taxes; Tires; South Africa; Ghana; Mauritius; Sub-Saharan Africa; Q58; H23; Policy pioneers; South Africa; Ghana; Policy adopter; Mauritius; O55; Environmental tax; Q52
• ISSN: 1381-2386; 1573-1596
• DOI: 10.1007/s11027-025-10202-3

Motivated by the pressing need to address environmental concerns, this paper undertakes a comparative analysis of environmental taxes in Ghana (policy adopter) and South Africa and Mauritius (policy pioneers). Results indicate that environmental taxes are major policy tools implemented in Ghana, South Africa and Mauritius to curb environmental degradation. Comparatively, environmental tax rates in Ghana are lower than those in South Africa and Mauritius. Polluters in Ghana pay three major tax burdens (tax rate for plastics, fuel, and diesel) as compared to four tax burdens (plastic container levy, MID levy on fossil fuels, vehicle ownership taxes, and environment protection fees) in Mauritius and six tax burdens (plastic bags, electricity generation, vehicle carbon emissions, carbon emissions from industrial processes, fuel and tyres) in South Africa. Environmental taxes in these three countries inherently adopt multi-dimensional approaches (internalisation of externalities, adherence to the polluter pays principle and generation of domestic revenues) towards broad economic objectives. As a contribution, this study provides pertinent information to African countries that are yet to adopt environmental taxes as a novel strategy to expand their fiscal space and curb environmental degradation.