Abstract
This chapter analyses the Danish pesticide tax (1996–2013) on agriculture which was introduced as an ad valorem tax in 1996, doubled in 1998, and redesigned in 2013 as a tax based on the toxicity of the pesticides. The Danish pesticide taxes probably represent the world’s highest pesticide taxes on agriculture, which makes it interesting to analyse how effective they have been. The analysis demonstrates the challenges of choosing an optimal tax design in a complex political setting where, additionally, individuals in the target group have different rationales when making decisions on pesticide use. It also demonstrates that a small first, green tax step over time might develop into a better tax design.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Aarhus University. (2011). Grundvandets kvalitet. Available from http://naturogmiljoe.dmu.dk/vand/33/. Accessed 12 Sept 2011.
Andersen, M. S., Dengsøe, N., & Pedersen, A. B. (2001). An evaluation of the impact of green taxes in the Nordic countries. Copenhagen: Nordic Council of Ministers.
Bichel Committee, (1998). Rapport fra hovedudvalget. Copenhagen: Ministry of Environment.
Christensen, T., Pedersen, A. B., Nielsen, H., Mørkbak, M. R., Hasler, B., & Denver, S. (2011). Determinants of farmers’ willingness to participate in subsidy schemes for pesticide free buffer zones – A choice experiment study. Ecological Economics, 70, 1558–1564.
Danish Competition Authority. (2006). Konkurrenceredegørelse 2006. Copenhagen.
Danish Economic Councils. (2010). Økonomi og Miljø 2010. Copenhagen.
Danish Environmental Protection Agency. (1998). Bekæmpelsesmiddelstatistik 1997. Copenhagen.
Danish Environmental Protection Agency. (2013a). Bekæmpelsesmiddelstatistik 2012. Copenhagen.
Danish Environmental Protection Agency. (2013b). Bekæmpelsesmiddelstatistik 2012: Forbrug lavere end indkøb. Available at http://mst.dk/service/nyheder/nyhedsarkiv/2013/nov/bekaempelsesmiddelstatistik-2012-forbrug-lavere-end-indkoeb/. Accessed 5 Nov 2013.
Danish Environmental Protection Agency. (undated). Hvad betyder pesticidafgiften for landmandens omkostninger? Copenhagen.
Danish Nature Agency. (2011). River basin management plans. Available at http://www.naturstyrelsen.dk/Vandet/Vandplaner/Se_vandplanerne. Accessed 15 Aug 2011.
Danish Parliament. (2012). Forslag til Lov om ændring af lov om afgift af bekæmpelsesmidler. Approved 12 Jun 2012.
Dansk Landbrug. (2007). Dansk landbrug i tal 2007. Copenhagen.
Daugbjerg, C., & Pedersen, A. B. (2004). New policy ideas and old policy networks: Implementing green taxes in Scandinavia. Journal of Public Policy, 24(2), 219–249.
European Commission. (2011). Introduction to the new EU Water Framework Directive. Available at http://ec.europa.eu/environment/water/water-framework/info/intro_en.htm. Accessed 12 Sept 2011.
European Commission. (undated). Health check of the Common Agricultural Policy. Available at http://ec.europa.eu/agriculture/healthcheck/index_en.htm
GEUS. (2010). Grundvand – Status og udvikling 1989–2009. Copenhagen: GEUS.
Interview Chemicals and Feed Company. (2011). Employee (anonymous), interviewed August 2011 (unpublished).
Interview Danish Water and Wastewater Association. (2011). Employee (anonymous), interviewed November 2011 (unpublished).
Interview Ministry of Taxation. (2011). Interview with an expert in the 1995–1996 negotiations (anonymous), interviewed November 2011 (unpublished).
L 44 1997/98. L 44 (som fremsat): Forslag til lov om ændring af lov om afgift af bekæmpelsesmidler og lov om ændring af forskellige punktafgiftslove (Afgiftsforhøjelse m.v.).
Landbrugsavisen. (2006). Klart ja til at undvære prismærker på pesticider. 24 Mar 2006.
Minister of Taxation. (1995). Forslag til lov om bekæmpelsesmidler. Lovforslag nr. L 186. Fremsat den 7. marts 1995 af skatteministeren (Carsten Koch).
Minister of Taxation. (1998). Forslag til Lov om ændring af lov om afgift af bekæmpelsesmidler og lov om ændring af forskellige punktafgiftslove (Afgiftsforhøjelse m.v.) (LSF 44, approved 23 Jun 1998).
Ministry of Environment. (2011a). Landmand politianmeldt for import af ulovlige sprøjtemidler. Available at www.mst.dk. Accessed September 2011.
Ministry of Environment. (2011b). Danmarkshistoriens største svindelsag med sprøjtemidler afdækket. Available at www.mst.dk. Accessed 12 Dec 2011.
Ministry of Environment, Ministry of Finance and Ministry of Food. (2007). Rapport fra et tværministerielt udvalg. Analyse af virkemidler til opfyldelse af Pesticidplan 2004–2009 mål om en behandlingshyppighed på 1.7. Copenhagen.
Ministry of Taxation. (1998). Bekendtgørelse af lov om afgift af bekæmpelsesmidler (LBK nr. 798 af 09.11.1998). Copenhagen: Ministry of Taxation.
Ministry of Taxation. (2001). Indkomstopgørelser i ikke-erhvervsmæssig virksomhed – Hvorfor skatteministeret afviste udlevering af visse dokumenter i 10-mandsprojektsagerne – Omlægning af personskatterne 1987–2002. Copenhagen: Ministry of Taxation.
Ministry of Taxation. (2004). Rapport om Muligheden for at omlægge pesticidafgiften til en afgift på behandlingshyppighed. Copenhagen: Ministry of Taxation.
Nielsen, H. (2009). Bounded rationality in decision-making: How cognitive shortcuts and professional values may interfere with market-based regulation. Manchester: Manchester University Press.
OECD. (1999). Denmark – Conclusions and recommendations (OECD environmental performance reviews). Paris: OECD.
OECD & EEA. (2014). Database on instruments used for environmental policy. Available at http://www2.oecd.org/ecoinst/queries/. Accessed 3 Sept 2014.
Ørum, J. E. (2003). Opdatering af Bicheludvalgets driftsøkonomiske analyser (Working report no. 20). Copenhagen: Environmental Protection Agency.
Ørum, J. E., Boesen, M. V., Jørgensen, L. N., & Kudsk, P. (2008). Opdateret analyse af de driftsøkonomiske muligheder for en reduceret pesticidanvendelse i dansk landbrug – en beskrivelse af udviklingen fra 2003–2008. Copenhagen: University of Copenhagen.
Pedersen, A. B., Christensen, T., Nielsen, H., & Hasler, B. (2011). Barrierer i landmændenes beslutningsmønstre vedrørende ændret pesticidanvendelse (Bekæmpelsesmiddelforskning fra Miljøstyrelsen nr. 134 2011). Copenhagen: Danish Environmental Protection Agency.
Pedersen, A. B., Nielsen, H. Ø., Andersen, M. S. (2012a). WP3 EX-POST case studies: The Danish Pesticide Tax (Deliverable D3.1: EPI-WATER – Evaluating Economic Policy Instruments for Sustainable Water Management in Europe, EUFP7-project).
Pedersen, A. B., Nielsen, H., Christensen, T., & Hasler, B. (2012b). Optimising the effect of policy instruments: A study of farmers’ decision rationales and how they match the incentives in Danish pesticide policy. Journal of Environmental Planning and Management, 55(8), 1094–1110.
Promilleafgiftsfonden. (2011). Vedtægter for promilleafgiftsfonden. http://www.promilleafgiftsfonden.dk/~/media/promilleafgiftsfonden/Vedtaegter.ashx. Accessed 14 Oct 2011.
Ritzaus Bureau. 30.11.95. EU siger ja til dansk pesticidafgift.
Ritzaus Bureau. 1.12.94. Farlige pesticider skal forbydes, ikke beskattes.
Statistics Denmark. (1997). Miljø. Copenhagen: Statistics Denmark.
Statistics Denmark. (2011). Statistical yearbook 2011. Copenhagen: Statistics Denmark.
Statistics Denmark. (2014). Statistical yearbook 2014. Copenhagen: Statistics Denmark.
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2015 Springer International Publishing Switzerland
About this chapter
Cite this chapter
Pedersen, A.B., Nielsen, H.Ø., Andersen, M.S. (2015). The Danish Pesticide Tax. In: Lago, M., Mysiak, J., Gómez, C., Delacámara, G., Maziotis, A. (eds) Use of Economic Instruments in Water Policy. Global Issues in Water Policy, vol 14. Springer, Cham. https://doi.org/10.1007/978-3-319-18287-2_6
Download citation
DOI: https://doi.org/10.1007/978-3-319-18287-2_6
Publisher Name: Springer, Cham
Print ISBN: 978-3-319-18286-5
Online ISBN: 978-3-319-18287-2
eBook Packages: Earth and Environmental ScienceEarth and Environmental Science (R0)