Approved by A. Steurer on 8 November 2013 Signted by P. Diaz Munoz on 19/11/2013
I have made EN grammar and style corrections.
I have a larger problem with two sections.
Firstly:
The evolution of environmental tax revenue and the financial crisis
In particular the paragraphs following the title:
Figure 7 gives a closer look at the development from 2007 to 2011.
Read somewhat incoherently. they need to be rewritten, paying careful attention to the years referenced.
Secondly
Who pays pollution taxes?
Around 12 % of all pollution tax revenue in 2010 came from manufacturing, followed by households who paid around 40 % of all pollution taxes (amongst the countries for which there are data) I am sorry, but 12% cannot be "followed by" 40%.
Please correct.
Tim Allen 19/11/2013
Who pays energy taxes? Eurostat collects data on environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activities (tax payers). These detailed data become available later than the overall revenue data. Thus the last reference year for which data is available is 2010.
In 2010 most of the revenue governments raised from energy taxes came from households and businesses (in agriculture, mining and manufacturing industry, electricity supply, construction and services) and only small amount from non-residents (see Figure 11). On average, households paid just under half of the energy tax revenues collected by governments. Exceptions to this are the Czech Republic where households paid around 18 % of energy taxes and Latvia and Lithuania (2009) where households paid 25 % and 27 % respectively of energy taxes. In these three countries the business sector part a larger share than in other countries.
Lithuania does not seem to be 27% in the graph - it looks like