A recently published report on “taxes in the Field of Aviation and their impact” makes an inventory of taxes in the EU and selected non-EU countries. It estimates economic and environmental impact of these taxes and of tax exemptions and provides an excel table to simulate certain effects of taxation on the economy.
This study examines the tax regimes that collect revenue from air passengers and air cargo in Europe and other selected countries. It provides a calculation method that estimates the positive and negative impact of taxation on air transport and the EU Member States. It develops a user-friendly tool that can be used by public authorities and stakeholders to estimate the impact of (new) aviation taxes.
The European Commission funded this study, which was completed in mid-2018 but never published. It finds that Europe is chronically undertaxing the sector in comparison to other major markets. It further finds that increasing aviation taxation could cut emissions while having no net impact on jobs or GDP.
The report is available through this link.