How can the protection of children's rights be enhanced by tax nudging, in the light of global climate change? (R-9904)

This study will aim to determine what the specific effects of climate change are on children by considering already existing research. This research will add a further dimension by translating the effects of climate change on children to the specific children's rights infringed by climate change. In doing so, the research will aim to determine whether the effects of climate change not only have a negative impact on the lives, survival and development of a child, but whether there are concrete infringements on the rights of the child. Should this indeed be the case, further research will be done to determine whether these infringements on the rights of children places an obligation on states to combat climate change in order to protect the rights of the children. This determination will be done on a global scope instead of on a country-by-country basis. The research will then proceed to assist states in their combat against climate change to protect the rights of children, by considering whether tax nudging is an effective way of combatting the effects of climate change. This can occur by means of a tax imposed on products which are connected to unfavourable behaviour by the consumer or products which, in the specific field of climate change, is bad for the environment. The goal will be to identify and expand on existing tax nudges or tax policies which might assist states in combatting the effect of climate change on the rights of children, or in the alternative to develop certain tax nudget or tax policies which might do the same.

Keywords:Human Rights

Disciplines:Tax law

Project type:Collaboration project