The EU reforms the emissions market and the carbon tariff. New weights for the weakest

The theory of using environmental taxes to combat degradation phenomena has appeared in the public debate since the 1980s. With a caveats. The progressive introduction of tax disincentives on a scarce resource such as the environment should have been accompanied by a shift in the tax burden, offsetting the tax burden on labor and income. Even then there were those who saw a bug in this theory. While income taxation responds to the principle of progressiveness, environmental taxes are configured as indirect taxes and therefore with regressive tax effects. Lower incomes would pay proportionately more. Forecast that has fully come true and that will be strengthened even more in the context of the measures taken by the European Union for the green transition.