compare the recent fuel tax scheme with three policy reform scenarios to empirically test several hypotheses regarding … distributional effects of carbon pricing. We find that the legal status quo of the fuel tax has overall regressive effects, with the … tax on petrol acting regressive and the tax on diesel acting progressive. A transformation of the current tax into a …

from the specialization of the European automotive industry. Secondly, the lenient tax policies in favor of diesel fuel … help to explain the rebound effect in road traffic. Finally, from a normative standpoint, the model suggests that a tax … curbing CO2 emissions rather than a tax based on fuel efficiency. Based on the existing studies, we also document that other …