The Waste Tax 1987-1996

Contents

English summary

1. Introduction

2. Theory and methodology in the evaluation of economic instruments in environmental policy
2.1 Differences between environmental economy theory and use of environmental taxes in practical regulation
2.2 Methodology considerations at the evaluation of environmental taxes
2.3 Necessary elements of an ex-post evaluation of environmental taxes

3. Purpose and design of the waste tax
3.1 Introduction
3.2 Design of the waste tax
3.3 Regulations of different waste fractions
3.4 The waste sector - institutional framework

4. Development in taxable waste amounts
4.1 Introduction
4.2 Taxable waste amounts
4.3 Statistics illustrating the development in waste fractions
4.4 Evaluation of the development in different waste types
4.5 Waste amounts in relation to a baseline
4.6 Balance and summary

5. Industrial/commercial waste and construction/demolition waste
5.1 Introduction
5.2 Study of enterprises
5.3 Outline of selected sectors and enterprises
5.4 Results of interviews
5.5 Economic evaluations of enterprises' behaviour
5.6 Summary

6. Strategic decisions in waste companies
6.1 Introduction
6.2 Extent of separate collection schemes
6.3 Implementation of schemes
6.4 Motivations for introducing schemes
6.5 The impact of the waste tax on the economy of the municipal system
6.6 Open questions
6.7 Conclusions

7. Price sensitivity and the impact of weight-based pricing
7.1 Introduction
7.2 Pricing in the waste sector
7.3 Results in municipalities
7.4 The Tinglev system
7.5 Evaluation of the Bogense system
7.6 Comparison with other systems
7.7 Summary of evaluations

8. International aspects
8.1 Introduction
8.2 Waste taxes in other EU countries
8.3 Waste management fees in the EU
8.4 Development in waste amounts

9. Conclusions and recommendations
9.1 Introduction
9.2 Analysis of effects of waste tax
9.3 Evaluation of the design of the waste tax
9.4 Monitoring of waste: continuity and quality in waste statistics
9.5 Summary

References