How to Tax Our Way to Energy Justice

The purpose of the chapter is to discuss some of the legal issues that currently make many tax systems not entirely suitable to support what is commonly known as the eco- or green transition. The legal analysis focuses on certain concepts, particularly those of horizontal equity and neutrality, which were originally conceived from a predominantly economic perspective and should now be reviewed from a partially different point of view in order to provide a more holistic meaning. The theory underlying the present contribution is that the idea that two persons may be treated differently for tax purposes on the basis of how much they pollute, even if their economic situation is similar, should be elevated to the rank of constitutional value. Its objective is to elaborate conceptual solutions that can subsequently be used as a general model and commencement for reforms either in or outside the EU itself.