Auf dem Weg zu einem gerechteren marokkanischen grünen Steuersystem: Vorschlag für ein progressives Besteuerungsmodell auf der Grundlage sektoraler CO₂-Fußabdrücke

Towards a More Equitable Moroccan Green Taxation System: Proposal for a Progressive Taxation Model Based on Sectoral Carbon Footprints

Omar Pr and Sara Kayouh ()
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Omar Pr: UM5R - Université Mohammed V de Rabat – Faculté des Sciences Juridiques, Économiques et Sociales – Souissi
Sara Kayouh: (LARCEPEM) - Laboratoire de Recherche en Compétitivité Economique et Performance Managériale (LARCEPEM) Centre Interdisciplinaire de Recherche en performance et Compétitivité Faculté des Sciences Juridiques Economiques et Socia

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Abstract: The growing intensity of climate change and environmental constraints has challenged the sustainability of traditional growth models, particularly in emerging economies characterized by strong sectoral heterogeneity. In this context, green taxation has gained prominence as a key policy instrument for internalizing environmental externalities while supporting sustainable development. However, the effectiveness and equity of environmental taxation critically depend on its design, sectoral alignment, and institutional context. This article examines whether a green taxation model based on progressive sectoral carbon footprintscan enable Morocco to reconcile environmental effectiveness, fiscal equity, and economic sustainability.The study adopts a systematic literature reviewmethodology in accordance with the PRISMA guidelines, drawing on peer-reviewed articles indexed in Scopus and Web of Science over the period 2007–2025. A total of 22 studies were included, encompassing econometric analyses (ARDL and CS-ARDL), computable general equilibrium (CGE) models, sectoral impact assessments, and institutional studies related to environmental taxation in Morocco and comparable economies.The results indicate that green and carbon taxation can significantly reduce greenhouse gas emissions in the long run, particularly when combined with complementary policies such as energy capacity expansion, technological upgrading, and digital transformation. However, the findings also reveal substantial sectoral disparitiesin carbon intensity and adjustment capacity, which limit the effectiveness of uniform tax schemes. Progressive, sector-based taxation frameworks emerge as more suitable for enhancing environmental efficiency while mitigating adverse economic and social effects. Moreover, institutional quality, fiscal governance, and revenue recycling mechanisms are identified as decisive factors shaping policy outcomes and social acceptability.Overall, the article demonstrates that a progressive green taxation model grounded in sectoral carbon footprints constitutes a promising governance tool for aligning environmental objectives with fiscal equity and economic sustainability in Morocco.Keywords:Green taxation; Carbon tax; Sectoral carbon footprint; Fiscal equity; Environmental sustainability; Morocco; Progressive taxation

Keywords: Green taxation Carbon tax Sectoral carbon footprint Fiscal equity Environmental sustainability Morocco Progressive taxation; Green taxation; Carbon tax; Sectoral carbon footprint; Fiscal equity; Environmental sustainability; Morocco; Progressive taxation (search for similar items in EconPapers)
Date: 2025-12-31
New Economics Papers: this item is included in nep-ara
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Published in African Scientific Journal, 2025, ⟨10.5281/zenodo.18109971⟩

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05458513

DOI: 10.5281/zenodo.18109971

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