Journal of Commerce and Accounting Research

1. Ekta Kumawat – Assistant Professor, Parul Institute of Commerce, Parul University, Vadodara, Gujarat, India.

2. Shurveer Singh Bhanawat – Head, Department of Accountancy and Statistics, Mohanlal Sukhadia University, Udaipur, Rajasthan, India.

Received
22-Jun-2025
Accepted
16-Sep-2025
Published
10-Jul-2026
Abstract
The concept of a carbon border tax has gained increasing prominence as a mechanism to mitigate carbon leakage and ensure fair competition in the global market. This study presents a systematic review of literature on carbon border adjustment mechanism (CBAM) research, examining publications from 2009 to March 2024 using multiple databases (Dimensions, Scopus, and Web of Science). The review encompasses 203 peer-reviewed articles after systematic screening and de-duplication procedures following PRISMA 2020 guidelines. The study aims to address several key questions: the annual publication trends, the most frequently used keywords and major themes, the leading countries contributing to the research, the most cited studies along with their objectives and findings, the prominent authors and their significant contributions, the top publishing journals, and the commonly used research methods in carbon border tax studies. The analysis reveals a notable increase in publications and citations over the years, reflecting growing academic and policy interest. Key themes identified include border carbon adjustment, carbon leakage, climate, and international trade, with significant contributions from the European Union, the United States, and China. The most cited studies highlight the effectiveness of border carbon adjustments in reducing carbon leakage and protecting industry competitiveness. Prominent authors and influential journals indicate a collaborative and multidisciplinary approach to addressing carbon emissions challenges. This comprehensive review underscores the importance of carbon border tax mechanisms in the broader context of global climate policy. It provides valuable insights for policymakers, researchers, and industry stakeholders, emphasising the need for continued research and international co-operation to develop effective strategies for reducing carbon emissions and promoting sustainable trade practices.
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