This paper provides an overview of energy and (implicit) CO2 taxation in the EU member countries. Against the background of the EU energy taxation directives, energy and implicit CO2 tax rates in the EU countries are discussed, focussing on taxation in the transport sector as a major non-ETS...

Environmental protection is one of Europe's key values. The EU has set clear policy objectives to achieve its environmental goals. The EU has favoured market-based instruments, among which fiscal instruments to tackle the climate change problem. This paper takes a policy-making perspective and...

In the "Fit for 55" package of July 2021, the European Commission proposed inter alia a revision of the energy taxation directive with the intent of increasing tax rates for fossil fuels that should contribute to achieving the EU's emission reduction targets for 2030. Since then, climate policy...