C. Daugbjerg, POWER AND POLICY DESIGN - A COMPARISON OF GREEN TAXATION IN SCANDINAVIAN AGRICULTURE, Scandinavian political studies, 21(3), 1998, pp. 253-284
This article demonstrates the political importance of policy design in
overcoming the opposition to the use of green taxes directed towards
producers. The purpose of the article is to establish the link between
the political power of producers and policy design. It is argued that
the more politically powerful they are, the more likely policy makers
are to reimburse tax revenues, to give producers control over the spe
nding of the revenue and to design tax schemes in which there is a dir
ect relationship between the subject being taxed and pollution. A comp
arison of fertilizer and pesticide tax policy making in Denmark, Norwa
y and Sweden supports this argument.