Denmark taxes carbon and sulfur dioxide emissions, drinking water, pesticides, sewage and waste, and batteries through user fees and deposit systems. A study produced for the Danish Environment Ministry and the Danish Environmental Protection Agency by Cowi Consulting, using data since the 1970s when Denmark introduced eco-taxes, found they have been effective in protecting the environment. Although the measures tend to affect lower-income groups the most, the country has been able to lower employment taxes as ecotaxes have increased.
Denmark Environment Ministry: [sorry this link is no longer available]
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