Energy Taxation in Europe: Current Status – Drivers and Barriers – Future Prospects

FNI Report 14/2003. Lysaker, FNI, 2003, 48 p.

The use of energy taxation as an instrument in environmental policy has increased drastically over the past decade or so.  Against this backdrop, the objective of this report is to map the use of energy related taxation at the EU level and in cental Member States, and to understand the driving forces and barriers governing the use of these instruments.  In so doing, the study focuses on political processes at both the national and supranational level that influence the use and evolution of energy taxation.  The report first gives a brief introduction to the negotiations on taxation of energy products in the EU. It then focuses on the levels of taxation in the Member States, esepecially the taxation of electricity production and consumption for industries and households. Country profiles are provided for all Member States, allowing for easy comparison and in-depth studies of domestic energy taxation systems.