| Recognition | ||
| Theme | Number of papers referring to it | Comment |
| Household characteristics and place of residence | 13 | Socio-demographic heterogeneities make some households more vulnerable to the tax. |
| Carbon intensive industries | 3 | These industries can be at risk of losing competitiveness. |
| Ethnic and racial minorities and indigenous communities | 5 | Being institutionally marginalized, they can be over-burdened by carbon pricing; thus, the needs of these groups must be recognized and respected. |
| Women | 3 | Unequal socio-economic position of women can make them more vulnerable to carbon taxation and calls for gender mainstreaming. |
| Procedure | ||
| Theme | Number of papers referring to it | Comment |
| Representation and participation | 14 | Different social groups can have different representation, and thus, capacities for inclusive policy processes should improve. |
| Transparency and information provision | 7 | Information at all stages of policy-making should be transparently provided through accessible means. |
| Decision-making power | 6 | Strong lobbies can affect policies in their favor, and therefore, institutions underpinning such inequalities should be corrected. |
| Distribution | ||
| Theme | Number of papers referring to it | Comment |
| Regressive effects | 43 | Regressivity depends on design elements such as covered sectors and gases, and household characteristics. |
| Tax differentiation and exemption | 10 | One method to alleviate regressive effects mainly for energy-intensive industries. |
| Use of revenues | 30 | It is the main tool for dealing with distributive effects, which can take various forms based on the priorities for the equity-efficiency trade-off. |
| Complementary policies | 7 | Various kinds of policies can complement carbon pricing in order to facilitate the transition. |
| Carbon tax effects in developing countries | 5 | Some evidence shows that carbon taxation is progressive in developing countries. |