Integrating Life Cycle Assessment for Sustainable Tax Design

This research project presents a systematic literature review exploring the integration of Life Cycle Assessment (LCA) into the design and evaluation of fiscal instruments. The work examines existing literature on LCA-tax interaction, including LCA application to environmental taxes and consumption taxes. The study highlights gaps in the research, particularly regarding LCA-informed adjustments to the corporate tax base. Ultimately, the project proposes a structured research agenda to address methodological, institutional, and data quality challenges in sustainable tax design.