What is an effective energy tax system for Portugal?

Although the environmental issues are becoming more perceptive in the public opinion as well as the awareness and understanding from the governments and the stakeholders, the proposal of a taxation shift focus from labour productivity to resources and energy usage (as the environmental tax reform) effect is still to be proven. This paper gather information to support decision making of all stakeholders involved in making markets work for improvements in resource exploitation and environment (sustainability), innovation and competitiveness (economy) and employment (social welfare).