1 Table of Contents: “... -- Evaluation of tax instruments -- The multi-level governance framework and tax competences in Spain...”

2 Table of Contents: “... -- Foreword -- Luxembourg -- Introduction -- Japan -- Belgium -- Chile -- Turkey -- Germany -- Spain -- Norway...”

3 Table of Contents: “... -- Austria -- Spain -- Canada -- Slovak Republic -- Poland -- France -- United Kingdom -- Estonia...”

4 Table of Contents: “...Mexico -- Latvia -- Slovenia -- Denmark -- Greece -- Armenia -- Belgium -- Hungary -- Spain...”

5 Table of Contents: “...&D and Environmental Investments Tax Credits in Spain...”

6 Table of Contents: “... -- Description of emissions trading systems and results -- Ireland -- Italy -- Spain -- France -- Executive...”