Study on the relationship between environmental/energy taxation and employment creation

The study provides an overview and a comparative analytical assessment of the available literature as well as existing macro-econometric models and a bottom-up engineering model on the employment effects of environmental taxation, in particular of the existing Commission proposals for CO₂/energy and energy products taxes. It also identifies the economic conditions under which a tax shift from labour taxes to ecotaxes is most likely to result in positive employment effects.

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