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Attitudes towards carbon taxation in the EU: messenger effects vs. content effects

Published online by Cambridge University Press:  26 August 2026

Alessio Levis*
Affiliation:
ETH Zürich , Switzerland
E. Keith Smith
Affiliation:
ETH Zürich , Switzerland
Silvia Pianta
Affiliation:
RFF-CMCC European Institute on Economics and the Environment, Italy
*
Corresponding author: Alessio Levis; Email: alessiolevis@gmail.com
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Abstract

This paper investigates how European Union institutional sources influence public support for carbon taxes through messenger effects. Our framework predicts that support decreases with higher tax rates, an effect moderated by respondents’ associations with the source, namely trust, euroscepticism, and national identity. We run a pre-registered survey-embedded vignette experiment in Germany and Poland (N = 3192), in which respondents evaluate carbon tax policies for car, aviation, and heating fuels. Proposals vary in tax rate (10%, 50%, 100%) and supporting source (European Commission, national government, foreign government). We find that higher tax rates decrease support and that source-specific effects are driven by trust, but not by national identity or euroscepticism, which instead structure baseline support across all actors. Moreover, positive messenger cues do not moderate the negative effect of costs. These findings show that institutional attitudes matter for carbon tax support, but that policy costs remain central.

Information

Type
Research Article
Creative Commons
Creative Common License - CCCreative Common License - BY
This is an Open Access article, distributed under the terms of the Creative Commons Attribution licence (https://creativecommons.org/licenses/by/4.0/), which permits unrestricted re-use, distribution and reproduction, provided the original article is properly cited.
Copyright
© The Author(s), 2026. Published by Cambridge University Press
Figure 0

Figure 1. Figure 1 long description.Support levels by respondent-source association. Panels show predicted support by supporting actor for the pooled baseline, at low vs. high trust in the messenger (25th vs. 75th percentile: 2 vs. 5), low vs. high national identity (25th vs. 75th percentile: 4.0 vs. 5.88), and pro-EU vs. eurosceptic respondents, respectively. Predictions derived from OLS models with respondent-level clustered standard errors and country fixed effects. Error bars indicate 95% confidence intervals. Regression tables in Appendix C; country-specific plots and plots by party vote in Appendix D.

Figure 1

Figure 2. Support levels by tax rate and policy sector. Predictions derived from OLS models with respondent-level clustered standard errors and country fixed effects. The pooled estimate is based on a model without policy sector interactions. Error bars indicate 95% confidence intervals. Regression tables in Appendix C; country-specific plots in Appendix D.

Figure 2

Figure 3. Support levels by tax rate and respondent-source association, moderated by trust, national identity, and euroscepticism. Rows A–C show predicted support by tax rate and supporting actor at low vs. high trust in the messenger (25th vs. 75th percentile: 2 vs. 5), low vs. high national identity (25th vs. 75th percentile: 4.0 vs. 5.88), and pro-EU vs. eurosceptic respondents, respectively. Predictions derived from OLS models with respondent-level clustered standard errors and country fixed effects. Error bars indicate 95% confidence intervals. Regression tables in Appendix C; country-specific plots in Appendix D.

Figure 3

Figure 4. Figure 4 long description.Support levels by respondent-source association and personal relevance. Panels A–D show predicted support by supporting actor for low vs. high personal relevance for the general sample (A) and split by low vs. high trust in the messenger (B; 25th vs. 75th percentile: 2 vs. 5), low vs. high national identity (C; 25th vs. 75th percentile: 4.0 vs. 5.88), and pro-EU vs. eurosceptic respondents (D), respectively. Predictions derived from OLS models with respondent-level clustered standard errors and country fixed effects. Error bars indicate 95% confidence intervals. Regression tables in Appendix C; country-specific plots in Appendix D.

Figure 4

Figure 5. Support levels by tax rate and personal relevance. Predicted support by tax rate for low vs. high personal relevance, pooled across policy sectors. Predictions derived from OLS models with respondent-level clustered standard errors and country fixed effects. Error bars indicate 95% confidence intervals. Regression tables in Appendix C; country-specific and sector-specific plots (including a separate analysis for district heating) in Appendix D.

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