Carbon Taxation and Global Green Transition: A Bibliometric Analysis and Policy Framework for Vietnam

Abstract

This study presents a quantitative bibliometric analysis of 1,129 scientific publications on carbon taxation indexed in the Scopus database between 2020 and 2025. Utilizing VOSviewer network co-occurrence mapping and modularity clustering algorithms, we examine the global intellectual structure, temporal dynamics, and regional patterns in carbon pricing research. The empirical analysis reveals five distinct thematic clusters: (1) policy design and policy labeling, (2) emissions mitigation and environmental effectiveness, (3) economic distribution and double dividend dynamics, (4) green technological innovation, and (5) implementation feasibility in developing economies. The temporal trajectory demonstrates a structural transition from theoretical modeling (2020–2021) to empirical evaluation (2022–2023) and digital technology integration alongside developing country context (2024–2025). Geographically, scholarly output remains concentrated in Europe (35.2%) and North America (28.7%), whereas ASEAN nations contribute 3.2% of total output. We identify ten specific research gaps, highlighting the scarcity of empirical ASEAN evaluations, limited distributional equity modeling, and absent policy labeling insights within Asian institutional settings. Grounded in these empirical findings, we propose a policy implementation framework for Vietnam, featuring a synchronized three-phase implementation roadmap (2025–2035), targeted revenue recycling options, green credit guidelines for the central bank, and enterprise compliance responses to international mechanisms such as the EU Carbon Border Adjustment Mechanism (CBAM).