The taxation of energy consumption is a central topic in the current policy debate of the European Union. While raising … energy taxation is part of the European Commission's strategy for achieving its 2030/50 climate targets, the ongoing dramatic … increases in the price of energy products are raising calls for reducing their taxation. Therefore, a close consideration of the …

reduction in capital taxation proposed by Lucas (1990), and (3) fiscal consolidation strategies akin to those considered by the …

extensive margin, discussing how effective marginal rates of taxation and replacement rates vary across countries. The report …