Comparative Approaches to Carbon Taxation in Canada and South Africa: Balancing National Aspirations with Global Realities journal article 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.
Climate Litigation and Nationally Determined Contributions: Above and Beyond Accountability Jorge Alejandro Carrillo Bañuelos
The Impact of Climate Change on Human Rights and the Legal Obligations of States to Protect Them – A Comparative Jurisdictional Analysis Zunaida Moosa Wadiwala