Environmental Taxation and Food Security in Sub-Saharan Africa
Current Journal of Applied Science and Technology,
Page 6-14
DOI:
10.9734/cjast/2022/v41i1831734
Abstract
The study examined the impact of environmental taxation on food security in sub-Saharan Africa. Panel data was obtained and ordinary least square regression was employed to analyze the data for the study. The findings of the study depicted environmental taxation having a negative effect with food security in sub-Saharan Africa. The recommendation which emanated from the findings is that proper carbon accounting and carbon pricing should be implemeted to ensure that firms are taxed properly as well as tax justice should be promoted. This research throws light on the contribution of accountants as well as the accounting discipline to sustainable development issues such as climate change and food security.
Keywords:
- Carbon tax
- economic development
- food security
- sustainable development
- Sub-Saharan Africa
How to Cite
References
FAO. The future of food and agriculture: Trends and challenges. Food and Agriculture Organization of the United Nations Rome; 2017.
Available:http://www.fao.org/3/a-i6583e.pdf
Von Grebmer K, Bernstein J, Hossain N, Brown T, Prasai N, et al. Global Hunger Index: The Inequalities of Hunger. Bonn, Washington, DC, and Dublin: Welthungerhilfe, International Food Policy Research Institute, Concern Worldwide; 2017.
Holt-Giménez E, Shattuck A, Altieri M, Herren H, Gliessman S. We already grow enough food for 10 billion people … and still can't end hunger. Journal of Sustainable Agriculture. 2012;36(6):595–598.
Badiane O, Collins J. Agricultural growth and productivity in Africa: recent trends and future outlook. In J. Lynam, N. M. Beintema, J. Roseboom, & O. Badiane (Eds.), Agricultural research in Africa: investing in future harvests (Chapter 1). Washington, DC: International Food Policy Research Institute (IFPRI). 2016;3– 30.
Benin S. Agricultural productivity in Africa: Trends, patterns, and determinants. Washington, DC: International Food Policy Research Institute (IFPRI); 2016.
Hartmann F, Perego P, Young A. Carbon Accounting: Challenges for Research in Management Control and Performance Measurement. Abacus. 2013;49(4):539–563.
European Environment Agency. Communication from the Commission to the Council and the European Parliament - Thematic Strategy on Air Pollution (COM(2005) 0446 final); 2005.
Lerner JS, Tetlock PE. Accounting for the effects of accountability. Psychological Bulletin. 1999;125(2):255.
Scott MB, Lyman SM. Accounts. American Sociological Review. 1968;46-62.
Geber BA, Semin GR, Manstead ASR. The accountability of conduct: A social psychological analysis. Academic Press; 1983.
Tetlock PE. The impact of accountability on judgment and choice: Toward a social contingency model. In Advances in experimental social psychology, 25, 331-376. Academic Press; 1992.
Stenning PC. (Ed.). Accountability for criminal justice: Selected essays. University of Toronto Press; 1995.
Mansbridge J. The role of the state in governing the commons. Environmental Science & Policy. 2014;36:8-10.
Williams K, Harkins SG, Latané B. Identifiability as a deterrant to social loafing: Two cheering experiments. Journal of Personality and Social Psychology. 1981;40(2):303.
Wu T, Thomassin PJ. The Impact of Carbon Tax on Food Prices and Consumption in Canada (No. 2058-2018-5242); 2018.
Springmann M, Mason-D’Croz D, Robinson S, Wiebe K, Godfray HCJ, Rayner M, Scarborough P. Mitigation potential and global health impacts from emissions pricing of food commodities. Nature Climate Change. 2017;7(1):69- 74.
Akinwande G. The prospects and challenges of the proposed carbon tax regime in South Africa: Lessons from the Nigerian experience. Journal of Sustainable Development Law and Policy (The). 2014;3(1):177-188.
Blundell R, Bond S. Initial conditions and moment restrictions in dynamic panel data models. Journal of Econometrics. 1998;87(1):115-143.
Maxwell D, Coates J, Vaitla B. How do different indicators of household food security compare? Empirical evidence from Tigray. Medford: Tufts University. 2013;26.
-
Abstract View: 124 times
PDF Download: 21 times
