A critical review of South Africa' future carbon tax regime

 

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dc.contributor.advisor Paterson, Alexander en_ZA
dc.contributor.author Hughes, Rebekah en_ZA
dc.date.accessioned 2017-09-22T12:04:29Z
dc.date.available 2017-09-22T12:04:29Z
dc.date.issued 2017 en_ZA
dc.identifier.citation Hughes, R. 2017. A critical review of South Africa' future carbon tax regime. University of Cape Town. en_ZA
dc.identifier.uri http://hdl.handle.net/11427/25301
dc.description.abstract The world is currently facing a global climate crisis largely associated with growing greenhouse gas emissions, of which carbon dioxide (CO₂) emissions are a significant component. As the fourteenth largest emitter of CO₂ globally and the highest per capita CO₂ emitter in Africa, South Africa has a responsibility to implement legal and fiscal instruments to reduce its emissions. One instrument receiving growing global attention to reduce CO₂ emissions is carbon tax; a tax imposed directly on the emission of carbon or the use of products which generate carbon emissions. South Africa is following the global trend and has for the past decade sought to formulate a carbon tax regime which is effective in its operation, equitable in its impact across different sectors, and which does not result in the collapse of the country's economy. Whilst yet to be finalised, several policy documents have provided a clear indication of its anticipated form, and 2015 saw the publication of the Draft Carbon Tax Bill with the Bill being re-­released in 2017, which by all accounts is due to be finalised for implementation in mid-­2017. The time would accordingly appear ripe to critically review the country's anticipated carbon tax regime, and this forms the focus of this dissertation. This critical review was undertaken against several tax design elements identified by international commentators, namely: environmental effectiveness; tax revenue; support for the tax; legislative aspects; technical and administrative viability; competitiveness effects; distributional aspects and adjoining policy areas. The critical analysis of South Africa's imminent carbon tax regime against generally accepted tax elements has determined that it will be effective in its operation, equitable in its impact across different sectors and it will promote a more sustainable and resilient domestic economy. en_ZA
dc.language.iso eng en_ZA
dc.subject.other Environmental Law en_ZA
dc.title A critical review of South Africa' future carbon tax regime en_ZA
dc.type Master Thesis
uct.type.publication Research en_ZA
uct.type.resource Thesis en_ZA
dc.publisher.institution University of Cape Town
dc.publisher.faculty Faculty of Law en_ZA
dc.publisher.department Institute of Marine and Environmental Law en_ZA
dc.type.qualificationlevel Masters
dc.type.qualificationname MPhil en_ZA
uct.type.filetype Text
uct.type.filetype Image
dc.identifier.apacitation Hughes, R. (2017). <i>A critical review of South Africa' future carbon tax regime</i>. (Thesis). University of Cape Town ,Faculty of Law ,Institute of Marine and Environmental Law. Retrieved from http://hdl.handle.net/11427/25301 en_ZA
dc.identifier.chicagocitation Hughes, Rebekah. <i>"A critical review of South Africa' future carbon tax regime."</i> Thesis., University of Cape Town ,Faculty of Law ,Institute of Marine and Environmental Law, 2017. http://hdl.handle.net/11427/25301 en_ZA
dc.identifier.vancouvercitation Hughes R. A critical review of South Africa' future carbon tax regime. [Thesis]. University of Cape Town ,Faculty of Law ,Institute of Marine and Environmental Law, 2017 [cited yyyy month dd]. Available from: http://hdl.handle.net/11427/25301 en_ZA
dc.identifier.ris TY - Thesis / Dissertation AU - Hughes, Rebekah AB - The world is currently facing a global climate crisis largely associated with growing greenhouse gas emissions, of which carbon dioxide (CO₂) emissions are a significant component. As the fourteenth largest emitter of CO₂ globally and the highest per capita CO₂ emitter in Africa, South Africa has a responsibility to implement legal and fiscal instruments to reduce its emissions. One instrument receiving growing global attention to reduce CO₂ emissions is carbon tax; a tax imposed directly on the emission of carbon or the use of products which generate carbon emissions. South Africa is following the global trend and has for the past decade sought to formulate a carbon tax regime which is effective in its operation, equitable in its impact across different sectors, and which does not result in the collapse of the country's economy. Whilst yet to be finalised, several policy documents have provided a clear indication of its anticipated form, and 2015 saw the publication of the Draft Carbon Tax Bill with the Bill being re-­released in 2017, which by all accounts is due to be finalised for implementation in mid-­2017. The time would accordingly appear ripe to critically review the country's anticipated carbon tax regime, and this forms the focus of this dissertation. This critical review was undertaken against several tax design elements identified by international commentators, namely: environmental effectiveness; tax revenue; support for the tax; legislative aspects; technical and administrative viability; competitiveness effects; distributional aspects and adjoining policy areas. The critical analysis of South Africa's imminent carbon tax regime against generally accepted tax elements has determined that it will be effective in its operation, equitable in its impact across different sectors and it will promote a more sustainable and resilient domestic economy. DA - 2017 DB - OpenUCT DP - University of Cape Town LK - https://open.uct.ac.za PB - University of Cape Town PY - 2017 T1 - A critical review of South Africa' future carbon tax regime TI - A critical review of South Africa' future carbon tax regime UR - http://hdl.handle.net/11427/25301 ER - en_ZA


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