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<p>This study investigates the nexus between environmental taxation, energy poverty, urbanization, and Sustainable Development Goals (SDGs) in 51 developing countries from 2000 to 2022. Using the SDG Index Score as a comprehensive measure of sustainable development, the analysis incorporates key predictors such as environmental tax, urbanization, secondary school enrollment, women’s parliamentary representation, industry value-added, carbon intensity, GDP growth, and access to clean fuels. Employing Instrumental Variable-Generalized Method of Moments (IV-GMM) and quantile regression, the study captures heterogeneous effects across the SDG distribution. Findings reveal that economic growth, education, urbanization, and clean energy access significantly enhance SDG outcomes, particularly in nations with low-to-moderate SDG scores. Education demonstrates the strongest positive effect, emphasizing its pivotal role in fostering human capital and resilience. Environmental taxation, while beneficial for sustainability, presents transitional economic challenges, while industrial activities and carbon intensity negatively impact SDG progress. Gender representation, although socially vital, shows limited direct influence on SDG outcomes. Quantile regression results highlight variations in the effects of predictors, with the importance of clean energy, urbanization, and education persisting across quantiles, albeit with diminishing returns at higher SDG achievement levels. The study underscores the need for balanced policy approaches, integrating economic growth, sustainable energy transitions, and inclusive education, while mitigating the environmental costs of industrialization and carbon emissions. These insights contribute to the discourse on achieving the SDGs, offering policy-relevant implications for developing countries.</p>

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Exploring the interactions between environmental taxation, energy poverty, and urbanization in achieving SDGs in developing countries

  • 期刊论文

  • 发表日期：

    2026年2月11日

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  • Hasibul Islam,
  • Zina Ajala,
  • Masud Rana,
  • Younes Boujelbene

摘要

This study investigates the nexus between environmental taxation, energy poverty, urbanization, and Sustainable Development Goals (SDGs) in 51 developing countries from 2000 to 2022. Using the SDG Index Score as a comprehensive measure of sustainable development, the analysis incorporates key predictors such as environmental tax, urbanization, secondary school enrollment, women’s parliamentary representation, industry value-added, carbon intensity, GDP growth, and access to clean fuels. Employing Instrumental Variable-Generalized Method of Moments (IV-GMM) and quantile regression, the study captures heterogeneous effects across the SDG distribution. Findings reveal that economic growth, education, urbanization, and clean energy access significantly enhance SDG outcomes, particularly in nations with low-to-moderate SDG scores. Education demonstrates the strongest positive effect, emphasizing its pivotal role in fostering human capital and resilience. Environmental taxation, while beneficial for sustainability, presents transitional economic challenges, while industrial activities and carbon intensity negatively impact SDG progress. Gender representation, although socially vital, shows limited direct influence on SDG outcomes. Quantile regression results highlight variations in the effects of predictors, with the importance of clean energy, urbanization, and education persisting across quantiles, albeit with diminishing returns at higher SDG achievement levels. The study underscores the need for balanced policy approaches, integrating economic growth, sustainable energy transitions, and inclusive education, while mitigating the environmental costs of industrialization and carbon emissions. These insights contribute to the discourse on achieving the SDGs, offering policy-relevant implications for developing countries.