Tax policy review - low-income households and the green transition - Related links

European Commission

• Energy taxation and its societal effects (JRC of the European Commission, 2021)
• Proposal for a COUNCIL RECOMMENDATION on ensuring a fair transition towards climate neutrality (European Commission, December 2021)
• COUNCIL DIRECTIVE : restructuring the Union framework for the taxation of energy products and electricity (recast) (European Commission, 2021)

European Parliament

• Energy poverty in the EU (EP's Think Tank, July 2022)
• The road to energy efficiency (EP's Think Tank, December 2021)
• Economic impacts of the green transition (EPRS, 2022)

European Central Bank

• Climate-related policies in the Eurosystem/ECB staff macroeconomic projections for the euro area and the macroeconomic impact of green fiscal measures (ECB, January 2023)
• Fiscal policies to mitigate climate change in the euro area (ECB, June 2022)

European Court of Auditors

• Energy taxation, carbon pricing and energy subsidies (ECA, 2022)

Think tanks and other international organisations

• Tell Me How: A Carbon Tax Affects Poor and Rich People Differently (The World Bank, 2022)
• Green Fiscal Reforms (World Bank, 2022)
• Fiscal Policy for Mitigating the Social Impact of High Energy and Food Prices (IMF, June 2022)
• Resilience and renewal in Europe (EIB, 2023)
• Levelling the playing field: Aligning heating energy taxes and levies in Europe with climate goals (Regulatory Assistance Project, July 2022)
• Who pays for higher carbon prices? Illustration for Lithuania and a research agenda (OECD, 19 January 2023)
• Fair energy transition for all – How to get there ? (EPC, November 2022)
• Carbon taxes, poverty and compensation options (ESRI, October 2020)
• Green and fair taxation in the EU (IEEP, February 2022)