Denmark - Reflections on the Scandinavian Model: Some Insights into Energy-Related Taxes in Denmark and Sweden
- Mikael Skou Andersen
- European Taxation, 2015 (Volume 55), No 6
- 15 May 2015
This article describes how excise taxes on energy products and electricity have been combined with taxes on CO2 emissions and air pollution in the Nordic countries. The methods and principles employed in this region may be of interest to other countries considering how to tax fossil fuels as part of their transition to low-carbon energy systems.