Publication Date

Spring 2025

Abstract

This research examines the implementation of European Union (EU) directives—specifically, the Energy Taxation Directive (ETD), the Energy Efficiency Directive (EED), and the Renewable Energy Sources Directive (RED)—in Portugal and the Netherlands. While both countries operate under the jurisdiction of the EU, adopting necessary EU climate mandates, Portugal and the Netherlands implement unique national strategies to achieve the relevant targets. Specifically, each country’s strategy is primarily shaped by its geographical location, socioeconomic characteristics, and institutional capacity. Utilizing the Multi-Level Perspective (MLP) framework and two economic theories, including the Pigouvian Taxation Theory and the Porter Hypothesis, this study assesses how fiscal instruments, policies, and innovation drive energy efficiency (EE) and enhance renewable energy sources (RES). This qualitative analysis and cross-country comparison identifies similarities in Portugal and the Netherlands’ alignment with EU directives while identifying relevant differences in implementation strategies. This research will emphasize the importance of creating a tailored policy pathway toward EE and RES efforts for various EU member states.

Disciplines

Social and Behavioral Sciences

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