Environmental taxation and EU environmental policies

This report does three things. It provides an overview
of market‑based instruments (MBIs) established by
EU environmental legislation. Then it explains the
established definitions and rationales for the application
of environmental taxes and discusses their current
design and application in EEA member countries. It
concludes with overall findings and some reflections
on the potential for long-term tax-shifting programmes
in the context of policy targets as well as technological
innovation and demographic changes.