This study, undertaken by Eunomia Research & Consulting (Eunomia) in conjunction with Professor Mikael Skou Andersen of Aarhus University and the Institute for European Environmental Policy (IEEP), has, as its central aim, to: “… provide empirical data or secondary sources on the potential economic and social benefits of environmental fiscal reform, to support the input in the European Semester process on environmental protection and resource efficiency”. The specification elaborates on this as follows: “The task includes presenting data on the potential of revenues from environmental taxation and other indirect benefits such as job creation resulting from EFR in 14 selected countries, using the methodology the EEA has developed and which was also applied to the study published on 03.03.14 for 12 Member States”. The following 14 Member States were included in this study: Bulgaria, Cyprus, Denmark, Finland, Germany, Greece, Latvia, Malta, Netherlands, Slovenia, Spain, Sweden, Ireland, United Kingdom.