Khairana, Z., Wardhana, Y. M. A. and Mizuno, K. (2026) “Carbon Tax Revenue Allocation for Climate Mitigation and Sustainable Development: Comparative Evidence from 31 Countries and Indonesia”, International Journal of Environmental, Sustainability and Social Science, 7(5), pp. 1205–1221. doi: 10.38142/ijesss.v7i5.2066.