“…Therefore, many researchers have presented studies on the distributional impacts of carbon pricing reforms, for example conducting exante microsimulations in the context of the United States (Goulder et al, 2019;Mathur and Morris, 2014), countries of the European Union (Feindt et al, 2021), countries of South East Asia (Steckel et al, 2021), countries of Latin America (Vogt-Schilb et al, 2019) or in single-country studies, such as Ecuador (Schaffitzel et al, 2019) or Peru (Malerba et al, 2021). Other researchers use more dynamic approaches to include demand responses, for example for the case of Brazil (Garaffa et al, 2021), Mexico (Renner et al, 2018) or Germany (van der Ploeg et al, 2022). A meta-analysis (Ohlendorf et al, 2021) confirms findings from these studies that carbon pricing is often regressive, but more likely to be progressive in lower income countries and if applied exclusively to the transport sector.…”