<P> Finland was the first country in the 1990s to introduce a CO tax , initially with few exemptions for specific fuels or sectors . Since then , however , energy taxation has been changed many times and substantially . These changes were related to the opening of the Nordic electricity market . Other Nordic countries exempted energy - intensive industries , and Finnish industries felt disadvantaged by this . Finland did place a border tax on imported electricity , but this was found to be out of line with EU single market legislation . Changes were then made to the carbon tax to partially exclude energy - intensive firms . This had the effect of increasing the costs of reducing CO emissions ( p. 16 ) . </P>
<P> Finland was the first country in the 1990s to introduce a CO tax , initially with few exemptions for specific fuels or sectors . Since then , however , energy taxation has been changed many times and substantially . These changes were related to the opening of the Nordic electricity market . Other Nordic countries exempted energy - intensive industries , and Finnish industries felt disadvantaged by this . Finland did place a border tax on imported electricity , but this was found to be out of line with EU single market legislation . Changes were then made to the carbon tax to partially exclude energy - intensive firms . This had the effect of increasing the costs of reducing CO emissions ( p. 16 ) . </P>
which country was the first country to impose carbon tax
which country was the first country to impose carbon tax
Finland
Finland