Exploring Citizens’ Support for Carbon Taxation Using the Theory of Planned Behavior: Evidence From Iran

Extending the Theory of Planned Behavior (TPB) by incorporating actual climate change knowledge and demographics as moderating factors, this study explores the determinants of Iranian citizens’ support for a hypothetical carbon tax of US$9. Data from an online questionnaire survey was analyzed using Structural Equation Modeling in R. The results revealed that attitudes and perceived behavioral control are significant predictors of support. Moreover, the effect of climate change knowledge and moderating factors were generally insignificant. Notably, respondents preferred carbon tax revenues to be used for environmental initiatives and showed disagreement with the proposed progressive revenue scheme, alongside signs of low trust in the government for transparent implementation. The findings offer significant implications for policymakers aiming to foster public support for carbon taxation in Iran and other developing countries.