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ISHS Acta Horticulturae 536: XIVth International Symposium on Horticultural Economics

GREEN ENERGY TAXES AND DANISH GREENHOUSE HORTICULTURE

Author:   Henrik B. Pedersen
Keywords:   CO2-tax, SO2-tax, refunds, subsidies, economic distortions
Abstract:
This paper analyses the impact of green energy taxes on Danish greenhouse horticulture. The CO2-tax was introduced in 1993 and the SO2-tax in 1996. These taxes are called 'green' because they are dependent on the content of polluting gasses from the specific type of energy. Structural development in the Danish greenhouse sector has been enhanced with higher taxes on coal and fuel oil while holdings with natural gas have benefited from the refund system. The economic returns in smaller holdings have been worsened by the taxes.

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