A number of countries have (or have had in the recent past) carbon taxes. One of the most successful programs has been in Denmark, where carbon taxes were introduced in the 1990s. Much of the funds raised through the tax system are then used to invest in sustainable energy sources, rather than simply increase tax revenue. Tax rates also vary according to the source and purpose of the emissions. In addition, Denmark also offers tax refunds for energy-efficient changes. It may be important to note that Denmark is one of very few countries where carbon taxing has had a dramatic effect.
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