Study on Environmental Taxes and Charges in the EU Final Report: Annex 1
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2 ADEME (1999) Le Fonds de Modernisation de la Gestion des Déchets, Rapport d Evaluation, ADEME, French Energy and Environment Agency, 1993, 1995, 1996, Andersen, Mikael Skou (1994): Green Tax Reform in Denmark, vol. 3, no. 1, pp Andersen, Mikael Skou (1994): Governance by green taxes: making pollution prevention pay, Manchester and New York: Manchester University Press. Baadsgaard, H, (1997): Udviklingen i den danske vandforsyningsstruktur, Arbejdsrapport fra Miljøstyrelsen nr. 62/1997, Copenhagen. Battery manufacturers Association of Europe, USA and Japan (1994): Study into recycling portable household batteries: a status report. Bichel (1998): Main report: Udvalget til vurdering af de samlede konsekvenser af en afvikling of pesticid andvendelsen. Bichel udvalget. Bichel (1999): Report 2: Bichel Committee. Impact on production, economy and employment. BMI (Bundesministerium des Innern) (1983): Erfahrungsbericht zum Abwasserabgabengesetz. Bonn: BMI BMU (1998), Federal Waste Management Plan. Bressers, Hans (1988): A Comparison of the Effectiveness of Incentives and Directives: The Case of the Dutch Water Quality Policy, Policy Studies Review, vol. 7, no. 3, pp Bucksteeg, Klaus (1991): Water Resources Management and Water Pollution Control: National Case Studies from the Federal Republic of Germany, European Water Pollution Control, vol. 1, no. 4, pp Bundesministerium für Umwelt (2000): Die Förderung des Umweltschutzes im deutschen Abgabenrecht; einschliesslich des ökologischen Steuerreform, draft, Berlin: BMU. CBS (Centraal Bureau voor de Statistiek) (1998): Kosten en financiering milieubeheer etc, Voorburg.
3 CBS (Centraal Bureau voor de Statistiek) (1998): Milieukosten van bedrijven 1996, Voorburg. Clemmesen, Frans (1995): Grøn vækst, pp , Kbh.: Arbejdsbevægelsens Erhvervsråd. Commission of the European Communities (1998): Commission Decision of 11 November 1998 (1999/458/EC) declaring a concentration to be compatible with the common market and the functioning of the EEA Agreement (Case IV/M Skanska/Scancem) (notified under document number C(1998) 3434 Danish Environmental Protection Agency (1999): EPA Godkendelse af sprojtemidler, Miljotema nr21, 1999 Danish Environmental Protection Agency, Ministry of Environment and Energy (1999): "Faktuelt", no. 21 of March Danmarks Statistik (1999): Den offentlige sektors miljøudgifter og indtægter , Miljø 1999:19, Kbh. Danske Vandværkers Forening (1996): Vandforsyningsstatistik, Viby J. De Clercq, Marc (1996): The Political Economy of Green Taxes: The Green Experience, in Environmental and Resource Economics. De Clercq, Marc (1996): The implementation of Green Taxes: the Belgian Experience, in European Foundation for the Improvement of Living and Working Conditions, Environmental Taxes and Charges, National Experiences and Plans, Luxembourg, Office for Official Publications of the European Communities. Environmental Performance Review of Hungary (draft), OECD, Paris, 8-10 November, 1999; Eurostat (1999): Environmental Related Taxes in Denmark, Preben Etwil Statistics Denmark, Eurostat Luxembourg External Ltd.: Impact assessment of Act on Product Charges and its sub-regulations, Budapest, April 2000; Finansministeriet (1999): Evaluering af grønne afgifter og erhvervene, Kbh. French Institute for Environmental Statistics (IFEN) (1996): Environmental Accounts, Waste Management, , Coll. Etudes et Travaux n 9, Hitchens, D., et. al. (1998): The Firm, Competitiveness and Environmental Regulations: A Study of the European Food Processing Industries, Cheltenham: Edward Elgar.
4 Hudson, J., et. al. (1981): Pollution-pricing: Industrial responses to waste water pricing, Massachusetts: Lexington Books. Jaffe, A, et. al., (1995): Environmental regulation and the competitiveness of US manufacturing: what does the evidence tell us?, Journal of Economic Literature, Vol. 33, pp Jensen T. & Stryg P.E (1996): The Regional Economic Consequences of Environmental Taxes in Agriculture. SØM publication no. 12, AKF, Institute of Local Government Studies. Jordbruksverket (1992), Miljöavgifter - Bekämpningsmedel, Handelsgödsel (Rapport 1992:41), Jönköping: Jordbruksverket RSV Keune, H. (1984): Erfahrungen mit dem Abwasserabgabengesetz aus der Sicht der Industrie, Bonn: Verband der Chemischen Industrie, 8 p. Kraemer, A. (1995): The effectiveness and efficiency of water effluent charge systems: case study on Germany, ENV/EPOC/GEEI(95)12, Paris: OECD. L 249, 1996, Forslag til lov om afgift af spildevand, fremsat d af skatteministeren, Folketingstidende L 303, 1993, Forslag til lov om afgift af ledningsført vand, Folketingets forhandlinger, del A, 9795ff., del C, 1681ff. Leder, A. (1996): Taxes with an environmental base and the Dutch green tax commission, , in Environmental Taxes and Charges: national Experiences and Plans, Papers from the Dublin workshop, Dublin: European Foundation for the Improvement of Living and Working Conditions. Loi n du 13 Juillet 1992 relative à l élimination des déchets ainsi qu aux installations classées pour la protection de l environnement, Journal Officiel de la République Française, 14 Juillet 1992; M. Vandenbroele et al.: Elaboration of Evaluation Criteria for Pesticides in relations to enviromental taxation, commissioned by the federal Services for Scientific, Technical and Cultural Affairs in the framework of the Programme "Levers for a policy aimed towards sustainable development" (April 1997-January 2000). MEM Economic Instruments in Environmental Protection in Denmark. Danish Environmental Protection Agency, Ministry of Environment and Energy, February 2000 MEM Status of the Minister for the Environment's Action Plan for Reducing the Consumption of Pesticides, Ministry of Environment and Energy 1997.
5 MEM 1999a. Pesticidhandlingsplan II, Udkast (Pesticide Action Plan II, Draft report). Environmental Protection Agency, Ministry of Environment and Energy, December 1999 MEM 1999b. Baggrundsrapport til Pesticidhandlingsplan II, Udkast (Background report for the Pesticide Action Plan II, Draft report). Environmental Protection Agency, Ministry of Environment and Energy, December 1999 Miljøstyrelsen (1999): Punktkilder 1998, Orientering nr. 6, Kbh. Miljostyrelsen (2000): Bekæmpelsesmiddelstatistik 1999: Salg 1997, 1998 og 1999 : Behandlingshyppighed (1999): Orientering fra miljostyrelsen Nr Ministry of Environment, (1998): National Environmental Programme of the Republic of Hungary ( ) Ministry of Finance (1998): The Dutch Green Tax Commission: A summary of its three reports , The Hague: (31/1/00) Ministry of Finance (1999): Miljovurdering af Finanslovforslaget for 2000, Copenhagen MTPW (Ministry for Transport and Public Works) (1975): The Combat Against Surface Water Pollution in the Netherlands, Prospective Multi-Annual Program , Haague: SDU. MTPW (Ministry for Transport and Public Works) (1980): Water Action Programme , Haague: Rijkswaterstaat. Nordentoft, Vesselbo (1996). Environmental taxes, subsidies and other transfers in Denmark. September 1996, Statistics Denmark. OECD (1998): OECD Pesticide Risk Reduction Updates: Status of the Danish Minister for the Environment s Action Plan for reducing the Consumption of Pesticides (Translation). OECD website Paris January OECD (1999): Economic Instruments for Pollution Control and Natural Resources Management in OECD Countries a Survey. Paris: OECD OECD (1999): OECD Pesticide Risk Reduction Updates. OECD website Paris April Pehle, H. (1997): Germany: National obstacles to an international forerunner, pp , in Andersen, M.S. and Liefferink, D., eds., European Environmental Policy: The Pioneers, Manchester University Press.
6 Riksskatteverket (Swedish National Tax Board) (1998): Excise Duties in 2000, - Value Added Tax in Sweden. Riksskatteverket (Swedish National Tax Board): Excise duties. Information from the Swedish Tax Authorities, National Tax Board, RSV 510 edition 3. RIZA (1995): Waste water charge schemes in the European Union, Part 1-2, Lelystad: RIZA. Rudolph, K.-U. (1989): Zur Kostenstruktur der kommunalen Abwasserentsorgung im Hinblick auf die Bedeutung der Abwasserabgabe, pp , Korrespondenz Abwasser, no. 12/89. SBA (1996): Summary of the action programme for ; Report 96:2 Swedish Board of Agriculture (Information from the Jordbruksverket). SBA (1998): Summary of the action programme for Bekämpningsmedel ; Report 98/9/11, Swedish Board of Agriculture (Jordbruksverket). SBA (1999): Programme to reduce the risks connected with the use of pesticides in Sweden; Jordbruksinformation , Swedish Board of Agriculture (Jordbruksverket). Scholl, R. (1998): Verhaltensanreize der Abwasserabgabe, Berlin: Analytica Verlag. Schuurman, Jacob (1988): De Prijs van Water, Arnhem: Gouda Quint BV SEPA (1997a): Environmental taxes in Sweden Economic instruments of environmental policy. Report 4745, Swedish Environmental Protection Agency SEPA (1997b): Evaluation of green taxes in Sweden: Large environmental impact at small cost. Swedish Environmental Protection Agency, Press release, 13 March SJFI (1998), Market gardening accounts statistics 1997/98. Danish Institute of Skatteministeriet (2000): Provenu af spildevandsafgift, kørsel pr , fax. Sprenger, R-U, Körner, J., Paskuy, E. und Wackerbauer, J. (1994): Das deutsche Steuer und Abgabensystem aus umweltpolitischer Sicht, IFO studien zur umweltökonomie 18, München: IFO Institut für Wirtschaftsforschung. Statistics Denmark (1999) Miljø- og energiafgifter (99), Miljø og energi 1999:3, Copenhagen. Statistics Denmark (19990: Familiernes miljøvaner, Miljø og energi 1999: 18, Copenhagen. Statistics Denmark (2000): Forbruget af drikkevand 1998, Miljø og energi 2000:3, Copenhagen.
7 Statistisches Bundesamt: Fachserie 19 Umwelt, Reihe 2.2., Wasserversorgung und Abwasserbeseitigung im Bergbau und Verarbeitenden Gewerbe und bei Wärmekraftwerken für die öffentliche Versorgung, Wiesbaden Statistisches Bundesamt: IV E-52, Ergänzung der Fachserie 19 Umwelt, Reihe 2.2., Tabelle 7.1 um Produktionsspezifisches Abwasser, , Wiesbaden. Statistisches Bundesamt: Fachserie 19 Umwelt, Reihe 3, Investitionen in Umweltschutz in Produzierenden Gewerbe, , Wiesbaden. Swedish Environmental Protection Agency. (1997): Environmental Taxes in Sweden economic instruments of environmental policy. Swedish Government s website on Sustainable Development Taxes and Fees in General in Sweden ( Aktiebolagstjänst Leif, Malmborg Acadi AB, Drottninggatan 104, Box , SE Stockholm, Sweden. Tel: , Fax: Told og Skattestyrelsen (1996): Afgift af spildevand, Værd at vide serien, Kbh. Umweltbundesamt (2000) (1): Deponienabgaben im europäischen Vergleich Umweltbundesamt (2000) (2): Übernahme von Hausmülldeponien in Österreich Umweltbundesamt (2000) (3): Einführung einer Deponieabgabe in Österreich Vandrådet (1992): Danmarks fremtidige vandforsyning, Copenhagen: Miljøstyrelsen. Vermeend, W. and van der Vaart, J., 1998, Greening taxes: The Dutch model, Deventer: Kluwer.
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