Table 2 Categories for data extraction (detailed theoretical reasoning provided in Additional file 2: Appendix 2, Table A.2.1)

Technical details about the paper

Author, country, year, field, administrative level

Study design

Framework/theoretical approach mentioned

Policy context

Date of enactment, revision, termination

Information about development/agenda-setting process (pre-implementation context)

Aim of the policy

Reasons for the policy

Instrument description

Type of tax

Products covered

Instruments/instrument mix used (communicative, regulatory, economic)

One vs bundle of instruments

Implementation process

Events mentioned

Setting

Target group behaviour requirement

Description and relationship of actors (types of organizations involved, positions of the actors, power and hierarchical dependencies)

Organization of the implementation process

Other

Any further variables reported