Development in Implementation of Carbon Tax: A Bibliographic Study

. The purpose of this study is to map various research articles related to development trends in implementation of the carbon tax from 1994 to 2021. This study used a quantitative method with a bibliometric approach. Mapping is based on the level of publisher accreditation, quality of journals, theories used, unit of analysis, research methods, number of years of coverage, dependent & independent variables, and results. The research articles used in this study are as many as 84 that are published by accredited journals and indexed by Scopus. Most of the research used a quantitative method also dependent variables and three independent variables. Most of the result shows the carbon tax is considered to have a positive impact on reducing gas emissions.


Introduction
The 4.0 industrial era is the hottest decade ever recorded in human history, the trend of global warming originating from human activities is one of the important ongoing problems, many countries are experiencing an economic deceleration due to extreme climate change which has a high risk of inflation in goods certain conditions due to unstable market demand which is strongly influenced by the level of environmental damage.[1].The production of CO2, a gas that contributed to climate change causing environmental damage, is created from the combustion of fuels in particular and heat energy is generated from burning fuel oil for the purpose to fulfill human needs and daily activity [2].Climate change affects river drainage, reduces harvests, destroys critical infrastructure and displaces communities, exacerbates conflict risks and affects the enforcement of equal human rights [3].Based on environmental considerations and negotiations by the French Foreign Minister Laurent Fabius, announced Paris Climate Agreement COP21 is an international agreement adopted in December 2015, which aims to reduce gas emissions that trigger global warming.The Paris Agreement was created to improve upon and replace the Kyoto Protocol, an international treaty previously designed to curb greenhouse gases.It entered into force on November 4, 2016, and was signed by 195 countries and ratified by 190 countries in January 2021.It's been less than four years since 196 countries negotiated the Paris Agreement, in which they committed to limiting the increase in global average temperatures this century to well below 2 degrees Celsius (3.6 degrees Fahrenheit) above pre-industrial levels, and ultimately to limit that rise to 1.5 degrees C (2.7 degrees F).Based on the agreement, each signatory proposes a determination of emission reductions and the means used to meet these targets.
To overcome environmental problems, the government has an important role and legislation to address climate change.To minimize and curb carbon emissions, many governments have chosen to implement carbon tax policies in their countries [4].There is a fixed carbon tax to encourage companies to reduce carbon emissions and slow down global climate change [5].The implementation of a carbon tax is the most direct and effective measure to reduce carbon intensity and can offset the negative economic impact of reducing carbon intensity [6].When the government imposes a carbon tax on companies, companies will choose to reduce production and increase emission reductions, thereby improving environmental quality, or if the government imposes a carbon tax on consumers, the tax will be passed on to companies through increasing consumer prices and decreasing market demand, which will force companies to reduce carbon production and emissions [7].However, social welfare may increase or decrease as carbon costs increase [8].If the carbon tax rate exceeds the economic tolerance range, the company's profits will be severely affected, causing companies to stop production, which is a threat to market developments and economic sustainability [9].

Objectives
To prevent the large expenditure burden of the carbon tax policy, producers can also reduce carbon emissions by adopting certain carbon technologies into their carbon reduction alternatives but still add to the burden on these producers.[4].Therefore, governments should further increase investment in the development, introduction, digestion, and adoption of advanced lowcarbon technologies [6].And the government must also set the same level of subsidies under the government subsidies for consumer policies and government subsidies for producers so that the market can remain stable and provide positive impacts on economic sustainability [10].Many countries have failed in implementing a carbon tax in their country, such as when implementing a carbon tax the government still does not have regulations and subsidies that can support the implementation of a carbon tax which causes an increase in tax payments to be paid which hinders business growth and investment of a company so that there will be many business actors who carry out production in a closed manner to avoid taxes.Therefore, to support the point of view, drafting and maturation of government regulations.This study aims to map various research articles on a carbon tax from 1994 to 2021 using a bibliometric method.Mapping is based on publisher accreditation, quality of journals, theories used, unit of analysis, research methods, number of years of coverage, dependent & independent variables, and results.The research articles used in this study are as many as 84 published by accredited journals and indexed by Scopus.

Literature Review
The definition of a carbon tax has been explained by several experts from previous research because according to [11] Carbon tax has been studied since the late 1980s.[12] stated that the carbon tax as imposed on the use of fuel contains a tax.[11] suggests that a carbon tax is a tax on carbon emissions produced by burning fossil fuels.[11] also shows that if the tax is adopted without any changes in the tax program or other transfers, it will be heavier on lower incomes than on rich households.[12] Affirm that the effect of the carbon tax will affect the behavior of fossil fuel users through the market response to the tax, then the tax should be set equal to the highest marginal cost.[13] stated that the carbon tax is a limitation on carbon-based fuels, [13] also stated that the carbon tax is preferred to reduce CO2 emissions because it is more cost-effective.
Furthermore, [16] defines carbon tax as a form of pollution tax.[17] defines carbon tax as an efficient but underutilized economic instrument to reduce greenhouse gas (GHG) emissions from transportation and housing.The Carbon Tax Policy Paper reveals that there are three basic options for imposing carbon taxes.First, the tax levied on carbon emissions issued.Second, the tax imposed depends on the amount of carbon content.Third, the tax levied on the energy produced.
In 2015, there are three kinds of clarification regarding the purpose of the carbon tax.According to research, [18] confirms that carbon taxes are considered effective for reducing greenhouse gas & carbon dioxide emissions.This statement is relevant to [19] who argue that taxes are imposed on carbon dioxide for the purpose of mitigating climate change.Examples of carbon dioxide taxes that are taxed are coal, oil and natural gas.[20] assert that the goal of carbon is to be income neutral, meaning that all income generated from taxes is recycled to BC households and businesses, mostly in the form of tax cuts.
Furthermore, [21] suggest that Carbon taxes are a promised way of reducing carbon and other greenhouse gas emissions while avoiding unnecessary costs.From [22] research that too high a carbon tax rate can harm several sectors, one of which is a detrimental effect on the economy, therefore they suggest that carbon taxes should start with a lower rate low.[22] also found that low-carbon taxes and low-carbon energy subsidies can be implemented simultaneously.[23] reveal a different definition, namely Carbon tax is an alternative form of environmental policy based on carbon cap-and-trade.
Furthermore, according to the [24], a carbon tax is considered a Pigouvian tax.[25] explains that the Pigouvian Tax is a market-based instrument for controlling pollution.In the sense that consumers who buy goods made through carbon-intensive processes must incur additional costs which are carbon taxes from the manufacture of these goods.[26] defines a tax as a levy on the carbon content of fossil fuels.[27] assert that tax is the most effective policy for limiting carbon emissions but is less favored by society because it imposes costs on consumers.
The theory that is most often discussed in the carbon tax article which is the object of this research is the General Equilibrium Theory.[28] The purpose of the General Equilibrium Theory is to find the endogenous variables, namely, equilibrium price, value, and income.General Equilibrium Theory is also considered simple because it requires fewer data & data from the year to be discussed in the study.The articles that are the object of this research also discuss sustainable development because carbon taxes are expected to reduce gas emissions, and carbon taxes are also expected to improve the sustainability economy.

Methods
This study uses a qualitative method.[29] explains that qualitative research is used to explain the privilege or quality of social influences that cannot be explained through a quantitative approach.The author checks the quality of the paper that the author has collected through the web scimagojr.This study is bibliographic approach.[30] explained that the bibliographic approach is to analyze certain topics in scientific publications as analytical materials.[31] So the purpose of this study is to determine the development of a research topic.One of the studies that discuss carbon taxes & the use of a bibliographic approach is the research of [22] entitled A bibliometric analysis of research on carbon tax from 1989 to 2014.All the papers are from scopus with search string "Carbon Tax".

Mapping Based on Year of Publication
This study presents 84 articles that discuss carbon taxes from various countries.most of the articles collected used quantitative methods and all articles collected were in English.Articles collected from 1994-2021.Based on Figure 1, in 2015 studies on carbon taxes have begun to increase, the article that discusses the most carbon taxes is in 2020.The latest research on carbon taxes was conducted by [32-38, 9,7].

Mapping Based on Publisher
The first stage that the author did was mapping by the publisher.Based on table 1, the discussion on the carbon tax was published in the Journal of Cleaner Production, with 38 articles.From table 1 it can also be concluded that publishers who publish articles on carbon taxes are very diverse.Grand Total 84

Mapping Based on Quality of Journal
In the second stage, the writer conducted a mapping based on the quality of the journal.As the author explained earlier, all articles used as objects in this study were only sourced internationally, Scopus Accreditation.Of the 84 articles that the author uses as an object, there is 1 article that does not yet have a Quality of Journal.Based on Table 2, it can be concluded that on average the articles discussed by the authors are published by publishers that have Q1 accreditation, which means that the articles that are the object of this research have a major influence on Carbon Tax research.

Mapping Based on Theory
This study presents 84 articles that discuss carbon taxes from various countries.most of the articles collected used quantitative methods and all articles collected were in English.Articles collected from 1994-2021.
Based on Figure 1, in 2015 studies on carbon taxes have begun to increase, the article that discusses the most carbon taxes is in 2020.The latest research on carbon taxes was conducted by [32,33,34,9,35,7,36,37,38].

Mapping based on Unit Analytic
Table 4 shows the results the unit analysis that is most widely used in research on the development trends in the application of carbon tax, which is the enterprise facility.3 unit analysis articles cannot be identified.Research using enterprises facility as unit analysis began in 2015, there are two studies analyzed enterprises facility that related to development trends in the application of carbon tax, created by [39,40].In 2020, three studies were using enterprises facility as unit analyses, that conducted by [4,41,5], Finally, in 2021, 3 studies analyzed development trends in the application of carbon tax in enterprises facility, namely [35,7,38].

Mapping Based on Research Method
Next, we did the mapping based on the research method.
It can be concluded in Table 5 that the articles that have been collected by the author mostly use the quantitative method, many as 65 articles.Most research using quantitative methods was carried out in 2017 & 2020, with 10 each.In 2017 research using the quantitative method was conducted by [42 -50].Then in 2020 there were 10 studies written by [51,52,5,53,10,41,4,54,55,56].

Research Method Total
Quantitative 65 Qualitative 18 Qualitative & Quantitative 1 Grand Total 84

Mapping based on the Number of Years of Coverage
Table 6 shows the results of the number of years of coverage, the year of coverage is the years that were used to analyze the research that related to development trends in the application of carbon tax in many various years.However, there are ten articles whose number of years of coverage cannot be identified.

Grand Total 74
Based on the table 6, 2012 -2019 is the most widely used as number of year of coverage, analyzed by [53,5,51]

Mapping Based on the Dependent Variables
Based on table 7 in this study, the authors mapped scientific articles based on the dependent variable.The most widely used dependent variable is Carbon Tax, which amounts to 10.The first time this carbon tax variable was used was in 2015.In 2015 there were 2 articles that used the dependent variable carbon tax by [57,58].In 2016 & 2017 there was only one article using the dependent variable carbon tax conducted by [59].Then in 2017, it was carried out by [43].This variable was most widely used in 2020.Three studies used this variable in that year by [60,52,4].In 2021 2 articles were using this variable conducted by [7,35,43].Last, there are about 4 articles that do not have the dependent variable.

Mapping Based on the Independent Variables
This study also concluded mapping of used independent variables, that related to development trends in the application of carbon tax.Table 8 shows that the most widely founded independent variable are carbon tax, first conducted in 1995 by [15].Next in 2011 by [61].

Testing Results Overall Total
Possitive Effect 36

Conclusion
This paper examines the carbon tax literature review from 1994 to 2021 using a bibliometric method based on the science citation index database.This scientific article aims to map the scientific articles related to development trends in the application of carbon tax and document those in order to contribute to the form of a research gap to provide input for the government and regulator so that it can be used as material for further research, which referring to the development and progress of carbon taxes in countries that implement carbon taxes.Mapping is based on the level of publisher accreditation, quality of journals, theories used, unit of analysis, research methods, number of years of coverage, dependent & independent variables, and results.The research articles used in this study are as many as 84 published by accredited journals and indexed by Scopus.
The results show that most of the sampled scientific articles have a publisher accreditation level of Q1 and have been indexed by Scopus.The theory widely used as the basis for the research is the General Equilibrium Theory.Enterprises facility became the most widely used unit analysis used in research.Most studies use a carbon tax as the dependent variable and three independent variables.The most widely used independent variables are carbon tax, carbon emissions, environmental issues, supply and emissions reduction.Most of the test results show that the carbon tax is considered to have a positive impact on reducing gas emissions, and The articles in 2021 mostly talk about the positive impact of implementing carbon taxes.This shows that implementing carbon taxes is needed.In future research, we suggest using quantitative methods through observation or documentation or qualitative methods through interviews.
Furthermore, future researchers can use dependent variables such as Carbon Emission Reduction, Climate Change, and Carbon Dioxide For the Independent variables such as Economic Tourism Impact.By using the SLR method, we can quickly identify relevant research and reliable studies so that this research can provide maximum support for the drafting of carbon tax regulation.

Fig. 2 .
Fig. 2. Mapping Based on Year of Publication

Table 1 .
Mapping Based on Publisher

Table 3 .
Mapping Based on Theory

Table 4 .
Mapping Based on Unit Analysis

Table 6 .
Mapping Based on Number of Years of Coverage

Table 7 .
Mapping Based on Dependent Variables

Table 8 .
Mapping Based on Independent Variables

Table 9 .
Mapping Based on Test Results