Economic Instruments in Environmental Protection in Denmark

Contents

Preface

2. The overall framework
2.1. Basic information about Denmark
2.2. State of the environment
2.2.1.Climate and nature
2.2.2. Air
2.2.3. Water
2.2.4. Waste
2.3. Legislative and institutional framework
2.3.1. The legal framework
2.3.2. Legislative relations to European Union (EU)
2.3.3. Institutional framework
2.4. Trends and challenges

3. Economic instruments in environmental protection
3.1. Types of economic instruments
3.2. Categorisation
3.3. Taxes, charges, and user fees
3.4. Subsidies and other measures
3.4.1. Subsidies
3.4.2. Other measures
3.5. Use of the revenue and purpose of the instrument
3.6. Economic instruments in Denmark

4. Overview of economic instruments in Denmark
4.1. Taxes and charges
4.2. User fees and subsidies
4.3. Economic and environmental sectors
4.4. Incidence and distribution effects

5. Product taxes and charges
5.1. Energy taxes
5.1.1. Purpose
5.1.2. Tax base
5.1.3. Collection and revenue
5.1.4. Assessment
5.2. Taxes on motor vehicles
5.2.1. Purpose
5.2.2. Tax base
5.2.3. Collection and revenue
5.2.4. Assessment
5.3. Tax on vehicle fuels
5.3.1. Purpose
5.3.2. Tax-base
5.3.3. Collection and revenue
5.3.4. Assessment
5.4. Tax on tap water
5.4.1. Purpose
5.4.2. Tax base
5.4.3. Collection and revenue
5.4.4. Assessment
5.5. Tax on certain retail containers
5.5.1. Purpose
5.5.2. Tax base
5.5.3. Collection and revenue
5.5.4. Assessment
5.6. Tax on disposable tableware
5.6.1. Purpose
5.6.2. Tax base
5.6.3. Collection and revenue
5.6.4. Assessment
5.7. CFC and halons tax
5.7.1. Purpose
5.7.2. Tax base
5.7.3. Collection and revenue
5.7.4. Assessment
5.8. Chlorinated solvents
5.8.1. Purpose
5.8.2. Tax base
5.8.3. Collection and revenue
5.8.4. Assessment
5.9. Pesticides
5.9.1. Purpose
5.9.2. Tax base
5.9.3. Collection and revenue
5.9.4. Assessment
5.10. Tax on growth promoters
5.10.1. Purpose
5.10.2. Tax base
5.10.3. Collection and revenue
5.10.4. Assessment
5.11. Tax on NiCd-batteries
5.11.1. Purpose
5.11.2. Tax base
5.11.3. Collection and revenue
5.11.4. Assessment

6. Effluent taxes
6.1. CO₂ tax
6.1.1. Purpose
6.1.2. Tax base
6.1.3. Collection, agreements and revenue
6.1.4. Assessment
6.2. SO₂ tax
6.2.1. Purpose
6.2.2. Tax base
6.2.3. Collection and revenue
6.2.4. Assessment
6.3. Tax on waste and raw materials
6.3.1. Purpose
6.3.2. Tax base
6.3.3. Collection and revenue
6.3.4. Assessment
6.4. Sewage tax
6.4.1. Purpose
6.4.2. Tax base
6.4.3. Collection and revenue
6.4.4. Assessment

7. User fees
7.1. User fees for water supply and sewage
7.1.1. Purpose
7.1.2. Basis for calculation
7.1.3. Collection and revenue
7.1.4. Assessment
7.2. Municipal waste fees
7.2.1. Purpose
7.2.2. Basis for calculation
7.2.3. Collection and revenue
7.2.4. Assessment
7.3. Road toll
7.3.1. Purpose
7.3.2. Tax-base
7.3.3. Collection and revenue
7.3.4. Assessment

8. Deposit refund system
8.1. Deposit refund system for containers
8.1.1. Introduction
8.1.2. Purpose
8.1.3. Basis for calculation
8.1.4. Collection
8.1.5. Assessment

9. Subsidies
9.1. Principles and strategies
9.2. An overview of Danish environmental subsidies
9.3. The environmental subsidies
9.3.1. Water and the aquatic environment
9.3.2. Cleaner technology and waste recovery
9.3.3. Energy
9.3.4. Subsidies to promote CHP
9.3.5. Subsidies to promote the utilisation of renewable energy sources
9.3.6. Promotion of energy savings/reduction of CO₂

9.3.7. Transportation
9.3.8. Agriculture
9.3.9. Environmental research & development programmes
9.3.10. Other environmental subsidies

10. Implementation of economic instruments in Denmark
10.1. Introduction
10.2. The concept of implementation
10.3. Implementation of Environmental Taxes
10.3.1. Announcement
10.3.2. Supervision
10.3.3. Calculation
10.3.4. Collection
10.3.5. Control
10.3.6. Sanctions
10.3.7. Monitoring
10.4. The implementation of user fees
10.5. The implementation of user fees versus taxes and charges
10.6. Main actors in the implementation process
10.7. Conditions for an effective implementation of economic instruments
10.7.1. Morality and acceptability
10.7.2. Efficient collection and control mechanisms
10.7.3. Co-ordination at ministry level
10.7.4. Simple designs facilitate easy implementation
10.7.5. Comprehensive environmental tax laws
10.7.6. Standardisation of tax laws
10.7.7. Economic instruments are not vulnerable to implementation distortions
10.7.8. Conclusion

11. A case study of the Danish energy sector
11.1. Introduction
11.2. The environmental issues
11.3. Overview of the Danish energy sector
11.3.1. Danish energy supply and consumption
11.3.2. Energy markets and structure
11.4. Danish Energy Policy
11.4.1. Developments in Energy Policy
11.4.2. Environmental objectives
11.5. Taxes and charges
11.5.1. Historical developments
11.5.2. Structure and levels of taxation on energy
11.5.3. Fiscal effects of taxes
11.5.4. Assessment of taxes
11.6. Subsidies
11.6.1. Subsidies to promote CHP
11.6.2. Subsidies to promote the utilisation of renewable energy sources
11.6.3. Promotion of energy savings/reduction of CO₂
11.6.4. Fiscal effects of subsidies
11.6.5. Assessment of Subsidies
11.7. The role of economic instruments in achieving environmental goals in the energy sector
11.7.1. Overall environmental results
11.7.2. Measures to reduce total energy consumption
11.7.3. Measures to influence fuel choice
11.7.4. Measures to promote emission abatement technologies
11.7.5. Overview and assessment of the role of various types of instruments
11.8. Administrative aspects
11.8.1. Payment of energy and environmental taxes
11.8.2. Assessment of administrative requirements

A. Annex 1 Abbreviations

B. Annex 2 Literature