Brian Mantlana, Olivia Rumble, Andrew Gilder

Carbon & Climate Law Review, Volume 16 (2022), Issue 3, Page 205 - 215

Andrew Gilder, Geoffrey Stiles

Carbon & Climate Law Review, Volume 13 (2019), Issue 4, Page 270 - 279

This paper undertakes a high-level description and comparative analysis of the, respective, Canadian and South African approaches to carbon taxation, with a view to identifying lessons for design and implementation of carbon taxation regimes, particularly in light of reinvigorated international interest in carbon markets and pricing. We find that, while the Canadian examples demonstrate the importance of simplicity, the more complex and nuanced South African approach, if effectively implemented, will permit taxpayers greater of control over their tax liability. We conclude that optimally designed carbon taxation regimes will achieve balance between simplicity, complexity and flexibility, taking into account national circumstances, capacities and requirements, cognisant of international developments.

Andrew Gilder, Olivia Rumble

Carbon & Climate Law Review, Volume 13 (2019), Issue 4, Page 235 - 236

Andrew Gilder, Olivia Rumble

Carbon & Climate Law Review, Volume 11 (2017), Issue 3, Page 268 - 271

Andrew Gilder

Carbon & Climate Law Review, Volume 6 (2012), Issue 4,

South Africa has a rapidly evolving climate change policy environment, which is in keeping with the country’s view of itself as a developing country leader in the climate change arena. Part of the policy environment includes attention to financial mechanisms that can be marshaled in support of the response to climate change. Flowing from the notion of using financial mechanisms in this manner, the South African National Treasury has taken initial steps towards the implementation of carbon taxation over emissions trading. While Treasury’s progress towards carbon taxation is in keeping with its primary role in financial matters, a dichotomy exists between Treasury’s view on how revenue raised from carbon taxation should be applied and the view of the Department of Environmental Affairs (which is the custodian of the national climate change policy). This article explores these and related issues with the purpose of giving a flavour and the status quo of the debate around carbon taxation and emissions trading in South Africa.

Louise du Toit, Andrew Gilder

Carbon & Climate Law Review, Volume 4 (2010), Issue 4, Page 386 - 391

South Africa has ratified both the United Nations Framework Convention on Climate Change (UNFCCC) and the Kyoto Protocol; and, as a UNFCCC Non-Annex-I Party, the name of which does not appear on Annex B to Kyoto, the country has not assumed a quantified emissions limitation and reduction objective (QELRO) for greenhouse gases. As a developing country, South Africa is especially vulnerable to the adverse impacts of climate change.1 The country is highly dependent on coal to meet its energy needs with in excess of 90 per cent of South Africa’s electricity