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

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A lesson from the case in Ireland (as explained in Section 46.2.1.2) is that a tax must<br />

be considered in respect <strong>of</strong> bordering countries in order to avoid illegal trade in<br />

aggregate materials.<br />

46.13 Prerequisites for Introduction<br />

The Danish Ministry <strong>of</strong> Taxation were monitoring levels <strong>of</strong> raw material extraction prior<br />

to the implementation <strong>of</strong> the tax. This is not a pre-requisite as such, but if such a<br />

system were in place already, then implementation <strong>of</strong> the tax would be a more<br />

straight-forward process. In addition, a meaningful assessment <strong>of</strong> the policy’s impact<br />

is made much more straightforward (arguably without this, evaluation is not possible).<br />

666<br />

29/09/09

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