This report is part of the “Macroeconomics of the Energy Union” study. It focuses on model improvements and analysis that relate to the representation of energy taxes and has three objectives. The first objective is to update and improve the tax rates used in the two models, to enable a more accurate and realistic view on taxes and their impacts. The second objective is to better understand the implications of the energy transition for tax revenues, both what has already been experienced in the past decade and what lies in prospect to 2050. The third objective is to assess the fiscal and emissions impact of a set of tax rates that are justified in terms of the carbon content of fuels.
The full report can be downloaded at: https://data.europa.eu/doi/10.2833/941143