International Review of Waste Management Policy - Department of ...

same period of 9.8%. 600 The Danish EPA hopes that by taxing materials that are
deemed more environmentally damaging, packaging manufacturers will shift away
from these materials to the less damaging materials. As even those materials that
are less environmentally damaging still carry taxation it is hoped that total packaging
use will be minimised by the tax. There has been no study conducted on the shifts in
behavioural patterns caused by the tax but it may be hypothesised that the above
mentioned changes could be expected at the margin. An increase in the price of
heavily packaged materials and media coverage of the taxation, may help to induce
the producer to use, and the consumer to purchase, lightly packaged products.
Due to the nature of the levy and its connection with consumption, the primary
environmental outcome of the levy is anticipated to be waste prevention. According to
the Nordic Council, the tax on packaging in Denmark has led to an annual 400,000
tonnes reduction in packaging. 601 Figure 28-2 suggests that the total number of units
consumed for beers and carbonated soft drinks have declined over time. There has
been a switch away from refillable to one-way packaging over this period.
Figure 28-2: Beers and Carbonated Soft Drinks in Denmark Related to Refillable and
One-way Packaging
Source: Christian Fischer (2008) Producer Responsibility Schemes Versus Deposits
and Taxes- Danish Experiences, PRO Europe Congress, 15 May 2008
600 European Topic Centre on Resource and Waste Management (2005) Effectiveness of packaging
waste management systems in selected countries: an EEA pilot study, European Topic Centre on
Resource and Waste Management, Copenhagen.
601 The Nordic Council (2008) Extension of environmental taxes, consulted October 2008
http://www.norden.org/webb/news/news.asp?id=6237
503
International Review of Waste Policy: Annexes