May be it's the article's particular spin, but the tax doesn't sound very well thought out. This is just a form of moral legislation similar to prohibition of alcohol and enforcement of religious standards (i.e., blue laws). The article also brings up the fact that this tax will hurt Danish companies because exports will be less exposed to this tax than local products.
I remember when Canada raised their taxes on goods; every weekend there were caravans of Canadians flowing into Duluth to shop at the Sam's Club.<p>edit - This was around 1990. Yeah, I'm old.