Proceedings of the World Conference on Governance and Social Sciences 2025 (WCGSS 2025)

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The Research Landscape of Local Taxation and Climate Change Policies

Authors
Ince Muh. Ismail1, *, Suhardiman Syamsu2
1Student of Magister Program of Government Science, Faculty of Social & Political Sciences, Hasanuddin University, Makassar, Indonesia
2Department of Government Science, Faculty of Social & Political Sciences, Hasanuddin University, Makassar, Indonesia
*Corresponding author. Email: incemuhismail@gmail.com
Corresponding Author
Ince Muh. Ismail
Available Online 13 March 2026.
DOI
10.2991/978-2-38476-545-4_94How to use a DOI?
Keywords
Local taxation; Climate governance; Bibliometric analysis; Climate policy
Abstract

Local taxation has emerged as an important instrument in addressing climate change, functioning not only as a revenue source but also as a mechanism to promote sustainable practices. This study applies bibliometric analysis to map the global research landscape on local taxation and climate change policies. A total of 680 documents were retrieved from the Scopus database (1993–2026) and analyzed using Biblioshiny to identify key publication trends, influential journals, institutions, countries, and keywords. The findings show a steady increase in research output after 2010, reflecting growing academic and policy interest in fiscal tools for climate governance. Energy Policy is the most productive and cited journal, while Vrije Universiteit Amsterdam and MIT rank among the leading institutions. The United States, China, and Canada dominate in citations, whereas developing regions such as Southeast Asia remain underrepresented. Keyword analysis highlights “environmental policy,” “climate policy,” and “carbon tax” as dominant themes, with hotspots in fiscal decentralization and carbon pricing. This study underscores the expanding role of local fiscal instruments in climate governance and identifies critical research gaps. Future research should focus on policy effectiveness, equity considerations, and collaborative approaches to strengthen the contribution of local taxation to climate adaptation and mitigation.

Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the World Conference on Governance and Social Sciences 2025 (WCGSS 2025)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
13 March 2026
ISBN
978-2-38476-545-4
ISSN
2352-5398
DOI
10.2991/978-2-38476-545-4_94How to use a DOI?
Copyright
© 2026 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

risenwbib
TY  - CONF
AU  - Ince Muh. Ismail
AU  - Suhardiman Syamsu
PY  - 2026
DA  - 2026/03/13
TI  - The Research Landscape of Local Taxation and Climate Change Policies
BT  - Proceedings of the World Conference on Governance and Social Sciences 2025 (WCGSS 2025)
PB  - Atlantis Press
SP  - 1410
EP  - 1427
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-545-4_94
DO  - 10.2991/978-2-38476-545-4_94
ID  - Ismail2026
ER  -