This paper will focus on taxation issues addressing CO2 emissions in the European Union. When observing the different systems in place, a very broad diversity appears even with a cursory first glance. Actually, the diversity of taxation schemes among the Member States is such that it jeopardizes...

This paper will focus on taxation issues addressing CO2 emissions in the European Union. When observing the different systems in place, a very broad diversity appears even with a cursory first glance. Actually, the diversity of taxation schemes among the Member States is such that it jeopardizes...