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Ecological Tax Reform in Denmark: history and social acceptability
Authors:Jacob Klok  Anders Larsen  Anja Dahl  Kirsten Hansen
Affiliation:1. Danish Ministry of Taxation, Nicolai Eigtveds Gade 28, 1402 Copenhagen K, Denmark;2. AKF, Nyropsgade 37, 1602 Copenhagen V, Denmark;3. Department of Sociology, University of Copenhagen, Linnésgade 22, DK-1361, Copenhagen K, Denmark
Abstract:Despite the long-term and positive experience with Ecological Tax Reform (ETR), the PETRAS study indicates that awareness about the principles behind ETR is low among both businesses and the general public in Denmark. As well as the lack of awareness of ETR, attitudes towards environmental taxation appear negative. When explaining the political intentions behind ETR, attitudes seem to improve somewhat, but they still remain overall sceptical.
Keywords:Ecological Tax Reform  Policy process  Social acceptability
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