In the evaluation in 1999 it was estimated that the Green Tax Package (including
the recycling scheme) would contribute with a deficit to the state finances by 250
million € for the period 1996-2005. For the first few years (1996-1999), the additional
revenues from the increased CO2 tax (minus the CO2 tax rebate) and the SO2
tax outweigh the additional costs (investment subsidies, administration and reduced
employers’ non-wage labour fees). However, as from 2000, the balance is negative
(see Table 2).