punktskatter

Punktskatter are taxes levied on specific goods or activities rather than on the general tax base. The term is used in several languages, including Swedish and Norwegian, to describe excise duties that target products such as alcohol, tobacco, fuels, and electricity. They are designed to adjust consumption, address negative externalities, and raise public revenue.

Two common designs exist: a per-unit tax (specific excise), charged per quantity, and an ad valorem tax (based on price or value). Some punktskatter apply at production, importation, or point of sale, with revenue collected by central tax authorities or customs agencies. Rates may be fixed by law and indexed to inflation or changes in policy goals.

Applications aim to reduce harm from certain products, encourage substitutions, or promote environmental objectives, while providing a dedicated revenue stream for health services, transportation infrastructure, or other public goods.

Punktskatter can be regressive, disproportionately affecting lower-income households unless offset by exemptions or revenues used to fund social programs. They can also affect cross-border shopping and market competitiveness, and require administrative capacity to administer and enforce.

In many regions, excise taxes on tobacco, alcohol, and energy are harmonized to varying degrees, particularly within the European Union, though rates and exemptions vary by member state. National policies adjust punktskatter to balance health goals, budget needs, and economic conditions.