The paper collects comprehensive and detailed data on what 40 OECD and G20 economies do with the revenues from carbon taxes, emissions trading systems, and excise taxes on energy use. It notes that constraints – which can take the form of political commitments or legal earmarks – on revenue...

Duties and taxes on cars are an important source of revenue for European governments and the tax systems are also designed with the goal of achieving environmental policy objectives. A systematic and quantitative comparison of passenger car taxation in 30 European countries shows significant...

This paper synthesises the simulation studies concerning green tax reform (GTR) and employment double dividend (EDD) in European and nonEuropean countries. The studies included investigate the effect of GTR on employment. We compared the simulation results between European and non-European...

In this paper we present a meta-regression analysis of simulation studies concerning green tax reform (GTR). Our study investigates the employment effect of GTR across European and non-European countries. The existing literature postulates that employment double dividend (EDD) is achievable;...

This paper estimates the potential of fuel tax reforms to curb harmful air pollutants and carbon emissions from road transport in Europe. We provide robust estimates for the responsiveness of fuel consumption to changes in prices, which constitute a key determinant for emissions pathways in...

The employment 'double dividend hypothesis' suggests that an appropriately designed fiscal reform, in which emission charges are used to subsidize employers' social security contributions, may realize (at least) two relevant policy goals: a better quality of the environment and, at the same...

Abuse is one of the core issues in EU direct tax matters. Much has been written over the past years. The discussion on the interpretation and application of the different elements of the anti-abuse clauses appears to be settling. However, an equally fascinating discussion appears to be emerging:...

[EN] “Should I stay or should I go… ”? The implementation of the EU’s internal market, characterized in the Treaty on the functioning of the European Union ( TFUE) as ”an area without internal frontiers in which the free movement of goods, persons, services and capital is ensured”,...

Green fiscal reforms would contribute to climate change mitigation, increase the economic efficiency of national tax systems and provide additional public revenues. Some countries in Latin America have already taken first steps towards green fiscal reforms. This outlook article provides an...

This paper presents the first empirical analysis of the macroeconomic relationship between environmentally related taxes and inequality in income sources. The analysis also investigates whether this relationship differs between countries which have implemented environmental tax reforms (ETRs)...