Contents PART I Towards a just energy transition in Africa 1 Tug-of-war: balancing a just energy transition with South Africa’s fossil fuel footprint 2 Jane Ndlovu 2 Emerging kaleidoscope of carbon pricing and side effects in Africa 20 Laure Gnassou 3 Accounting for the views of corporate stakeholders on climate risk governance in South Africa 38 Malebusetsa Jessica Matela, Peter Jarvis and Nadia Mans-Kemp 4 Revisiting the case for environmental tax reform in the African region 56 Hope Ashiabor PART II Challenges with carbon border adjustment mechanisms 5 Learning from EU CBAM: major concerns for developing countries and responses to BCAs 74 Susanne Aakerfeldt, Alexandra Campmas and Paulina Schulz Antipa 6 Unpacking and responding to Border Carbon Adjustments (BCAs): a Global South perspective 95 Seutame Maimele 7 EU CBAM implementation challenges 114 Stefan Weishaar PART III Environmental taxes and the pursuit of climate justice 8 Brazil’s 2023 tax reform and its environmental paradigm shift: a step towards the world’s most environmentally progressive constitution 130 Arthur Maria Ferreira Neto 9 How excise taxes can contribute to a fair transition: a discussion on the progressive or regressive character of excise duties on energy products 144 Sébastien Wolff 10 Global minimum income taxation (OECD) and environmental taxation: implications for South American countries 159 Rodolfo Salassa Boix and Paloma García Córdoba 11 Personal carbon allowances: an idea whose time has come? 175 Steve Dwyer 12 Understanding distributional impacts of carbon pricing – insights from comparative analysis 192 Jules Linden, Herwig Immervoll, Cathal O’Donoghue and Denisa M. Sologon PART IV Environmental tax reform case studies 13 Progress in environmental tax reform in Brazil 210 Roney Sandro Freire Corrêa and Denise Lucena Cavalcante 14 The green hydrogen (H2V) market in Brazil: the architecture of development in light of tax incentives 222 Roney Sandro Freire Corrêa 15 Business improvement districts and the just energy transition: the compulsory contribution and environmental taxes 235 Roque Martínez Olmos