The Danish carbon dioxide tax in an European perspective
The first objective of the project is to identify the main political economic driving forces behind and barriers against the creation of an EU agreement on CO2/energy taxation.
As part of her effort to reach an ambitious national target of carbon dioxide emission reduction, Denmark introduced a carbon dioxide tax on energy products in 1993. The carbon dioxide tax has later been increased considerable in connection with a series of tax reforms commencing in 1993. In relation to the EU an explicit aim of Denmark's unilateral carbon dioxide taxation strategy has been to further the on-going negotiations concerning the establishment of a common car tax regime. It is this Danish pioneer strategy towards the EU within the field of carbon dioxide taxation that constitutes the main object of analysis, two general research questions are asked: - which strategic options of influence on European integration and policy-making within the field of carbon dioxide taxation does Denmark posses? - What have been the effect of the Danish strategy? Based on theories of intergovermental negotiation games in the EU context and of more informal processes of transnational economic convergence the project has now moved towards a more practical phase. A range of in depth interviews with key actors have been arranged and historical description of crucial historical development have started
Based on a historical analysis of political economic driving forces behind and barriers to the issue of EU CO2/energy taxation from the late 1980s until 1994, some general perspectives on possible developments within the field are advanced. The second objective of the project is to consider the possible effects on the EU negotiation process of Danish efforts to push the CO2/energy tax proposal from the late 1980s to 1994. Danish influence on the interstate negotiation process concerning the possible introduction of a common EU CO2/energy tax from the late 1980s until 1994 seems to have been considerable, especially during the phase of supranational agenda-setting in and around the EU Commission. Later, Denmark would also exert some influence on the inter-governmental negotiation process; especially during its tenure as Council President in the first half of 1993. However, the Danish Presidency was far from securing anything near a substantial agreement on EU CO2/energy taxation. In the light of the past experiences, it is concluded that Denmark will probably face a rather hopeless struggle in its effort to promote the 1997 Commission proposal for extending the existing EU directive on mineral oils to cover all energy forms during its tenure as Council President in the second half of 2002. Based on these considerations it is finally recommended that Denmark choose to promote one of two alternatives, including either the promotion of a loose political agreement or a solution based on closer cooperation within the field of EU energy taxation
Key figures
Category
Participants
| Partner | Subsidy | Auto financing |
|---|---|---|
| KORA, Det Nationale Institut for Kommuners og Regioners Analyse og Forskning |
Contact
Nytorv 5
DK-1450 København K, Denmark
Heurlin, Bertel (professor), 33366565, dupi@dupi.dk
Øvr. Partnere: Amternes og Kommunernes Forskningsinstitut (AKF)
