Effects of the increase in the danish waste tax

Preface

In this report it is attempted to evaluate the effects of the increase in the Danish waste tax which took effect on 1^st January 1997. The evaluation includes an update of the development in taxable waste amounts (waste delivered to landfill or incineration) for 1997 and 1998, and a study of the effects of the increase in the waste tax on waste management and disposal at selected enterprises. The report is a follow-up of a previous evaluation of the effects of the waste tax from 1987 to 1996 (Danish Environmental Protection Agency, 1997). It has been prepared by research assistant Niels Dengsøe and associate professor Mikael Skou Andersen, Centre for Social Science Research on the Environment at the University of Aarhus (CESAM). In connection with the evaluation, a steering committee was set up with the following members:

For the Danish Environmental Protection Agency:
Charlotte F. Münter, Allan Kjersgaard and Troels Madsen

For the Danish Ministry of Taxation:
Anne Kirstine Krog and Jakob Krog

External consultant:
Henrik Duer, COWI.

Special thanks are given to those persons who have contributed to the study of enterprises with their knowledge on waste management and disposal at the selected enterprises.