Addressing uncertainties in the South African carbon tax landscape

A. G.S. Gous; W. Booysen; E. H. Mathews

doi:10.23919/ICUE.2017.8068010

Addressing uncertainties in the South African carbon tax landscape

A. G.S. Gous
, W. Booysen
, E. H. Mathews

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

1 Citation (Scopus)

Abstract

South Africa plans to implement a carbon tax as a greenhouse gas mitigation measure. Companies therefore need to prepare for the consequences which the proposed tax will have on their operations. At present, the landscape is overburdened by a large quantity of information intended to support the carbon tax, yet specific guidance is limited. This creates uncertainty for stakeholders. In this paper, five key areas of uncertainty are identified for further investigation. Since the 12L tax incentive can be regarded as the mirror image of carbon tax, it provides a structured approach to determine how similar issues are resolved. The comparison highlights the benefit of a well-defined regulatory structure which allows applicants to consult relevant references in order to resolve specific problems. This paper endeavours to construct a similar structure by reviewing several references associated with the carbon tax landscape. Relevant references are identified, grouped and prioritised to provide a focussed structure for guidance towards addressing uncertainty in the carbon tax landscape.

Original language	English
Title of host publication	Proceedings of the 15th Conference on the Industrial and Commercial Use of Energy, ICUE 2017
Publisher	IEEE Computer Society
ISBN (Electronic)	9780994675934
DOIs	https://doi.org/10.23919/ICUE.2017.8068010
Publication status	Published - 13 Oct 2017
Externally published	Yes
Event	15th Conference on the Industrial and Commercial Use of Energy, ICUE 2017 - Cape Town, South Africa Duration: 15 Aug 2017 → 16 Aug 2017

Publication series

Name	Proceedings of the Conference on the Industrial and Commercial Use of Energy, ICUE
ISSN (Print)	2166-0581
ISSN (Electronic)	2166-059X

Conference

Conference	15th Conference on the Industrial and Commercial Use of Energy, ICUE 2017
Country/Territory	South Africa
City	Cape Town
Period	15/Aug/17 → 16/Aug/17

UN SDGs

This output contributes to the following UN Sustainable Development Goals (SDGs)

SDG 8 Decent Work and Economic Growth
SDG 13 Climate Action

Keywords

12L tax incentive
Carbon tax
Climate change
Greenhouse gas (GHG)
reference landscape
regulatory structure

Access to Document

10.23919/ICUE.2017.8068010

Cite this

Gous, A. G. S., Booysen, W., & Mathews, E. H. (2017). Addressing uncertainties in the South African carbon tax landscape. In Proceedings of the 15th Conference on the Industrial and Commercial Use of Energy, ICUE 2017 Article 8068010 (Proceedings of the Conference on the Industrial and Commercial Use of Energy, ICUE). IEEE Computer Society. https://doi.org/10.23919/ICUE.2017.8068010

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title = "Addressing uncertainties in the South African carbon tax landscape",

abstract = "South Africa plans to implement a carbon tax as a greenhouse gas mitigation measure. Companies therefore need to prepare for the consequences which the proposed tax will have on their operations. At present, the landscape is overburdened by a large quantity of information intended to support the carbon tax, yet specific guidance is limited. This creates uncertainty for stakeholders. In this paper, five key areas of uncertainty are identified for further investigation. Since the 12L tax incentive can be regarded as the mirror image of carbon tax, it provides a structured approach to determine how similar issues are resolved. The comparison highlights the benefit of a well-defined regulatory structure which allows applicants to consult relevant references in order to resolve specific problems. This paper endeavours to construct a similar structure by reviewing several references associated with the carbon tax landscape. Relevant references are identified, grouped and prioritised to provide a focussed structure for guidance towards addressing uncertainty in the carbon tax landscape.",

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Gous, AGS, Booysen, W & Mathews, EH 2017, Addressing uncertainties in the South African carbon tax landscape. in Proceedings of the 15th Conference on the Industrial and Commercial Use of Energy, ICUE 2017., 8068010, Proceedings of the Conference on the Industrial and Commercial Use of Energy, ICUE, IEEE Computer Society, 15th Conference on the Industrial and Commercial Use of Energy, ICUE 2017, Cape Town, South Africa, 15/Aug/17. https://doi.org/10.23919/ICUE.2017.8068010

Addressing uncertainties in the South African carbon tax landscape. / Gous, A. G.S.; Booysen, W.; Mathews, E. H.
Proceedings of the 15th Conference on the Industrial and Commercial Use of Energy, ICUE 2017. IEEE Computer Society, 2017. 8068010 (Proceedings of the Conference on the Industrial and Commercial Use of Energy, ICUE).

Research output: Chapter in Book/Report/Conference proceeding › Conference contribution › peer-review

TY - GEN

T1 - Addressing uncertainties in the South African carbon tax landscape

AU - Gous, A. G.S.

AU - Booysen, W.

AU - Mathews, E. H.

PY - 2017/10/13

Y1 - 2017/10/13

N2 - South Africa plans to implement a carbon tax as a greenhouse gas mitigation measure. Companies therefore need to prepare for the consequences which the proposed tax will have on their operations. At present, the landscape is overburdened by a large quantity of information intended to support the carbon tax, yet specific guidance is limited. This creates uncertainty for stakeholders. In this paper, five key areas of uncertainty are identified for further investigation. Since the 12L tax incentive can be regarded as the mirror image of carbon tax, it provides a structured approach to determine how similar issues are resolved. The comparison highlights the benefit of a well-defined regulatory structure which allows applicants to consult relevant references in order to resolve specific problems. This paper endeavours to construct a similar structure by reviewing several references associated with the carbon tax landscape. Relevant references are identified, grouped and prioritised to provide a focussed structure for guidance towards addressing uncertainty in the carbon tax landscape.

AB - South Africa plans to implement a carbon tax as a greenhouse gas mitigation measure. Companies therefore need to prepare for the consequences which the proposed tax will have on their operations. At present, the landscape is overburdened by a large quantity of information intended to support the carbon tax, yet specific guidance is limited. This creates uncertainty for stakeholders. In this paper, five key areas of uncertainty are identified for further investigation. Since the 12L tax incentive can be regarded as the mirror image of carbon tax, it provides a structured approach to determine how similar issues are resolved. The comparison highlights the benefit of a well-defined regulatory structure which allows applicants to consult relevant references in order to resolve specific problems. This paper endeavours to construct a similar structure by reviewing several references associated with the carbon tax landscape. Relevant references are identified, grouped and prioritised to provide a focussed structure for guidance towards addressing uncertainty in the carbon tax landscape.

KW - 12L tax incentive

KW - Carbon tax

KW - Climate change

KW - Greenhouse gas (GHG)

KW - reference landscape

KW - regulatory structure

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U2 - 10.23919/ICUE.2017.8068010

DO - 10.23919/ICUE.2017.8068010

M3 - Conference contribution

AN - SCOPUS:85033397621

T3 - Proceedings of the Conference on the Industrial and Commercial Use of Energy, ICUE

BT - Proceedings of the 15th Conference on the Industrial and Commercial Use of Energy, ICUE 2017

PB - IEEE Computer Society

T2 - 15th Conference on the Industrial and Commercial Use of Energy, ICUE 2017

Y2 - 15 August 2017 through 16 August 2017

ER -

Addressing uncertainties in the South African carbon tax landscape

Abstract

Publication series

Conference

UN SDGs

Keywords

Access to Document

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Cite this