Abstract
Denmark was one of the first countries to introduce a carbon tax in 1993. The tax was fixed at DKK 100 (approx. $16) per ton C02 for households and DKK 50 (approx. $8) per ton C02 for industry. For industry, a variety of exemptions followed in order to relieve the burden on energy intensive enterprises, where the greater the share of energy expenses in turnover, the less carbon tax the enterprise is liable to pay. Very energy intensive enterprises can in fact get away with paying as little as DKK 10.000 (approx. $1600) in annual carbon tax.
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Gørtz, M. (1996). Regional Consequences of Environmental Taxes. In: Madsen, B., Jensen-Butler, C., Mortensen, J.B., Christensen, A.M.B. (eds) Modelling the Economy and the Environment. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-61128-5_6
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DOI: https://doi.org/10.1007/978-3-642-61128-5_6
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