“…The last amendments of the taxes on transport fuels in Germany date back to the socalled Eco Tax Reforms between 1999 and 2003, which raised the fuel tax on petrol and diesel by around 0.15 euro/l. Both, ex-ante (Bach et al, 2002;Grub, 2000) and ex-post studies on the fuel tax rise identify a regressive distributional effect. Bach et al (2018) examine a hypothetical 0.15 euro/l increase of transport fuel prices and find a slightly regressive effect, which is much more regressive when considering only households with cars.…”