The Evolution of Green Taxation Research: A Bibliometric Analysis of Knowledge Structures, Thematic Trends, and Emerging Research Frontiers

Abstract

Green taxation has evolved from a fiscal instrument for correcting environmental externalities into a strategic policy mechanism for promoting sustainable development and supporting the transition toward low-carbon economies. As research on this topic has expanded, the literature has become increasingly fragmented, characterized by diverse research streams, limited interdisciplinary integration, and an incomplete understanding of its intellectual and conceptual development. This study provides a comprehensive bibliometric analysis of green taxation research to examine its scientific evolution, map its knowledge structure, and identify emerging research frontiers and knowledge gaps. Conceptually, the literature on green taxation extends beyond conventional Pigouvian foundations to encompass ecological, institutional, and broader heterodox perspectives. The analysis is based on 2952 publications indexed in the Scopus database between 1990 and 2025. Biblioshiny (Bibliometrix in R) and VOSviewer were employed to examine publication trends, co-citation networks, keyword co-occurrence, and international scientific collaboration. The results reveal sustained growth in scientific production, reaching its highest level in 2024, and a heterogeneous research landscape structured around major themes, including the double dividend, innovation for sustainable development, environmental policy related to pollution and welfare, circular economy and sustainability transitions, as well as green investment linked to technological change. Scientific output remains highly concentrated in a limited number of countries, with China emerging as the leading contributor, while international collaboration remains comparatively limited. The analysis also highlights significant geographical disparities, particularly the underrepresentation of Africa and the MENA region, and reveals that the field remains only partially integrated despite its rapid expansion. These findings provide an integrated understanding of the evolution of green taxation research and identify key priorities for future empirical and comparative studies to support more effective and inclusive environmental fiscal policies.