@article {Energy:2006, title = {Energy: The Fiscal System and the Polluter Pays Principle}, year = {2006}, url = {https://www.esri.ie/publications/energy2}, author = {FitzGerald, John}, journal = {Edgar Morgenroth, John FitzGerald (Ed.), Ex-Ante Evaluation of the Investment Priorities for the National Development Plan 2007-2013}, }