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Working Report no. 18, 1999

Waste Tax 1987-1996

- an ex-post evaluation of incentives and environmental effects

Abstract
The report gives an ex-post evaluation of the Danish waste tax from 1987 to 1996. The evaluation shows that the waste tax has had a significant impact on the reductions in taxable waste. The tax has been decisive for the reduction in construction and demolition waste, while for the heavier fractions under 'household waste', it has provided an important incentive for separate collection.

Abstract in Danish
Rapporten giver en ex-post evaluering af den Danske affaldsafgift i perioden 1987-96. Evalueringen viser, at afffaldsafgiften har spillet en vigtig rolle for reduktionen i de afgiftspligtige affaldsmængder. For reduktionen i bygge- og anlægsaffaldet har afgiften været afgørende, mens den for de tunge fraktioner under husholdningsaffaldet er effekten opnået ved, at afgiften har givet kommuner og affaldsselskaber et incitament til at udsortere tunge fraktioner.

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