The 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.

More information on European Environment Agency's webpage.

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