Publication

This paper focuses on mapping the use of energy related taxation at the EU level and in central EU member-states. It addresses the driving forces and barriers governing the use of these instruments and explores the political processes at both the national and supranational level that influence the use and evolution of energy taxation. It then focuses on the levels of taxation of electricity production and consumption for industries and households in the EU states and provides country profiles, allowing for easy comparison and in-depth studies of domestic energy taxation systems.