Abstract
The complex nexus between environmental taxation and food security is gaining attention in the SSA context. Notwithstanding, policy outcomes remain low and require intervention. This research gap is critical given that SSA continues to struggle with intense food insecurity, driven by climatic shocks, weak infrastructure, and socio-political instability. This study investigates the complex nexus between environmental taxation and food security in SSA with a novel emphasis on gender equity as a moderating factor. Drawing on a balanced panel dataset of 15 SSA nations from 2006 to 2024, the study employs robust econometric techniques including fixed effects (with Driscoll-Kraay standard errors), fully modified ordinary least squares (FMOLS), and panel generalized methods of moments (GMM) to estimate the direct and interaction effects of environmental taxation and gender parity on two core aspects of food security: food availability and food accessibility. Results show that environmental taxation positively impacts food availability when isolated. When moderated with gender equity, the interaction (EGGI) significantly alters the direction and strength of the relationship across models. Specifically, the mediating effect of gender equity enhances food accessibility but reduces food availability, suggesting a slight trade-off in policy design. These findings carry critical implications for policymakers: SSA governments should adopt a policy of revenue earmarking, allocating a predetermined share of environmental tax revenues to gender-responsive agricultural investments.