A European energy tax and other measures to combat climate change could create up to 1.9 million new jobs in the European Union, according to a study released yesterday by the World Wildlife Fund. Efforts to introduce a Europe-wide energy tax have been stymied by nations such as Spain that fear it would curb competitiveness and spur inflation. The study was released one day before EU leaders convene in Cologne, Germany, to discuss, among other topics, a jobs strategy and measures to fight climate change. Meanwhile, a proposed energy tax in Britain is drawing fire from all sides, with industry claiming it would be too heavy a burden and enviros arguing that renewable energy generators should be exempt from the tax.