One part of the rate should depend on the pollution content of the tax base as it was done for instance for the motor vehicle tax. As suggested in the Energy Concept, eco tax rates should rely more on the C02 content of the taxed fuel. Germany should also support the European Commission initiative regarding the EU Directive on energy taxation, which recommends splitting energy taxes into two components so as to make the C02 tax explicit and introducing a minimum C02 tax rate. However, as taxing fuel would not be enough to encourage a sufficient change in consumption behaviour at least in the short run (OECD, 201 Id) and is not addressing all externalities related to fuel consumption, other instruments should be used, as, for instance, the motor vehicle tax to encourage the adoption of energy efficient cars. A road toll could be used to finance road infrastructures, as road wear related costs directly depend on the use of roads. It could also address congestion issues by extending it to congested roads or making it dependent on traffic volumes.