Advanced Search
MyIDEAS: Login

Verdissement de la fiscalité : à qui profite le double dividende ?

Contents:

Author Info

  • Mireille Chiroleu-Assouline

    ()
    (CES - Centre d'économie de la Sorbonne - CNRS : UMR8174 - Université Paris 1 - Panthéon-Sorbonne, EEP-PSE - Ecole d'Économie de Paris - Paris School of Economics - Ecole d'Économie de Paris)

  • Mouez Fodha

    ()
    (CES - Centre d'économie de la Sorbonne - CNRS : UMR8174 - Université Paris 1 - Panthéon-Sorbonne, EEP-PSE - Ecole d'Économie de Paris - Paris School of Economics - Ecole d'Économie de Paris)

Abstract

La littérature sur le double dividende étudie la poursuite simultanée de deux objectifs - l'amélioration de la qualité de l'environnement par l'instauration ou l'augmentation d'une taxe environnementale (premier dividende) et l'augmentation du bien-être social grâce à la diminution des distorsions provoquées par le reste du système fiscal (second dividende). Nous proposons d'aller au-delà des résultats usuels de la littérature, où le second dividende ne peut être atteint qu'au détriment d'un groupe d'agents qui doit supporter la charge de la taxe, en étudiant les conditions à réunir afin de concilier le double dividende avec des critères d'équité. La réforme doit donc atteindre trois objectifs : la qualité de l'environnement, l'efficacité économique (i.e. le gain macroéconomique) et la Pareto amélioration. Cet objectif triple nécessite donc trois instruments : la taxe environnementale, la taxe sur les salaires et l'indice de progressivité fiscale. Nous montrons que les propriétés redistributives de la fiscalité sur les salaires sont un outil de correction des distorsions sociales induites par la politique environnementale. Nous proposons ainsi de recycler les recettes de la fiscalité carbone par une baisse non linéaire de l'impôt sur le revenu qui combine une réduction du taux d'imposition de la première tranche de l'impôt sur le revenu (ce qui bénéficie à tous les agents) et une hausse du taux des tranches supérieures (dont le coût sera supporté par les hauts revenus). Ce dernier mécanisme permet de compenser le caractère régressif de la fiscalité carbone.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://halshs.archives-ouvertes.fr/docs/00/60/17/68/PDF/ArticleMCA_MF_RevueOFCE2011_VersionAuteur.pdf
Download Restriction: no

Bibliographic Info

Paper provided by HAL in its series Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) with number halshs-00601768.

as in new window
Length:
Date of creation: Apr 2011
Date of revision:
Publication status: Published, Revue de l'OFCE, 2011, 116, 1, 409-432
Handle: RePEc:hal:cesptp:halshs-00601768

Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00601768
Contact details of provider:
Web page: http://hal.archives-ouvertes.fr/

Related research

Keywords: Fiscalité ; Ecotaxe ; Double dividende ; Agents hétérogènes ; Bien-être ; Progressivité de l'impôt;

Other versions of this item:

Find related papers by JEL classification:

This paper has been announced in the following NEP Reports:

References

References listed on IDEAS
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
as in new window
  1. Goulder Lawrence H., 1995. "Effects of Carbon Taxes in an Economy with Prior Tax Distortions: An Intertemporal General Equilibrium Analysis," Journal of Environmental Economics and Management, Elsevier, vol. 29(3), pages 271-297, November.
  2. Chiroleu-Assouline, Mireille & Fodha, Mouez, 2006. "Double dividend hypothesis, golden rule and welfare distribution," Journal of Environmental Economics and Management, Elsevier, vol. 51(3), pages 323-335, May.
  3. Mireille Chiroleu-Assouline, 2001. "Le double dividende: Les approches theoriques," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00089916, HAL.
  4. Bovenberg, A. Lans & van der Ploeg, Frederick, 1996. "Optimal taxation, public goods and environmental policy with involuntary unemployment," Journal of Public Economics, Elsevier, vol. 62(1-2), pages 59-83, October.
  5. Bovenberg, A.L. & Goulder, L.H., 1996. "Optimal environmental taxation in the presence of other taxes: General equilibrium analyses," Open Access publications from Tilburg University urn:nbn:nl:ui:12-73560, Tilburg University.
  6. A. Bovenberg, 1999. "Green Tax Reforms and the Double Dividend: an Updated Reader's Guide," International Tax and Public Finance, Springer, vol. 6(3), pages 421-443, August.
  7. Mireille CHIROLEU-ASSOULINE & Mouez FODHA, 2011. "Environmental Tax and the Distribution of Income among Heterogeneous Workers," Annales d'Economie et de Statistique, ENSAE, issue 103-104, pages 71-92.
  8. Mireille Chiroleu-Assouline & Lionel Lemiale, 2001. "Employment Double Dividend and Wage Determination," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-00471276, HAL.
  9. Ostro, Bart D., 1983. "The effects of air pollution on work loss and morbidity," Journal of Environmental Economics and Management, Elsevier, vol. 10(4), pages 371-382, December.
  10. Koskela, Erkki & Schob, Ronnie, 1999. "Alleviating unemployment:: The case for green tax reforms," European Economic Review, Elsevier, vol. 43(9), pages 1723-1746, October.
  11. Bovenberg, A.L. & Mooij, R.A. de, 1994. "Environmental taxes and labor-market distortions," Open Access publications from Tilburg University urn:nbn:nl:ui:12-148753, Tilburg University.
  12. Mireille Chiroleu-Assouline & Mouez Fodha, 2005. "Double Dividend with Involuntary Unemployment: Efficiency and Intergenerational Equity," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) halshs-00089913, HAL.
  13. Baumol,William J. & Oates,Wallace E., 1988. "The Theory of Environmental Policy," Cambridge Books, Cambridge University Press, number 9780521311120, November.
  14. Bovenberg, A Lans & de Mooij, Ruud A, 1997. "Environmental Levies and Distortionary Taxation: Reply," American Economic Review, American Economic Association, vol. 87(1), pages 252-53, March.
  15. Scott, Andrew, 2007. "Optimal taxation and OECD labor taxes," Journal of Monetary Economics, Elsevier, vol. 54(3), pages 925-944, April.
  16. Roberton C. Williams, 2000. "Environmental Tax Interactions When Pollution Affects Health or Productivity," NBER Working Papers 8049, National Bureau of Economic Research, Inc.
  17. Schneider, Kerstin, 1997. " Involuntary Unemployment and Environmental Policy: The Double Dividend Hypothesis," Scandinavian Journal of Economics, Wiley Blackwell, vol. 99(1), pages 45-49, March.
  18. Terkla, David, 1984. "The efficiency value of effluent tax revenues," Journal of Environmental Economics and Management, Elsevier, vol. 11(2), pages 107-123, June.
  19. Bloom, David E. & Canning, David & Sevilla, Jaypee, 2004. "The Effect of Health on Economic Growth: A Production Function Approach," World Development, Elsevier, vol. 32(1), pages 1-13, January.
  20. Chao, Hung-po & Peck, Stephen, 2000. "Greenhouse gas abatement: How much? and Who pays?," Resource and Energy Economics, Elsevier, vol. 22(1), pages 1-20, January.
  21. Bovenberg, A. Lans & Heijdra, Ben J., 1998. "Environmental tax policy and intergenerational distribution," Journal of Public Economics, Elsevier, vol. 67(1), pages 1-24, January.
  22. Fiorito, Riccardo & Padrini, Flavio, 2001. " Distortionary Taxation and Labour Market Performance," Oxford Bulletin of Economics and Statistics, Department of Economics, University of Oxford, vol. 63(2), pages 173-96, May.
  23. Samakovlis, Eva & Huhtala, Anni & Bellander, Tom & Svartengren, Magnus, 2005. "Valuing health effects of air pollution--Focus on concentration-response functions," Journal of Urban Economics, Elsevier, vol. 58(2), pages 230-249, September.
  24. Stephen Smith, 1992. "Taxation and the environment: a survey," Fiscal Studies, Institute for Fiscal Studies, vol. 13(4), pages 21-57, January.
  25. Bosello, Francesco & Roson, Roberto & Tol, Richard S.J., 2006. "Economy-wide estimates of the implications of climate change: Human health," Ecological Economics, Elsevier, vol. 58(3), pages 579-591, June.
  26. John, A. & Pecchenino, R. & Schimmelpfennig, D. & Schreft, S., 1995. "Short-lived agents and the long-lived environment," Journal of Public Economics, Elsevier, vol. 58(1), pages 127-141, September.
  27. Mustafa H. Babiker & Gilbert E. Metcalf & John Reilly, 2002. "Tax Distortions and Global Climate Policy," Discussion Papers Series, Department of Economics, Tufts University 0211, Department of Economics, Tufts University.
  28. Bosello, Francesco & Carraro, Carlo & Galeotti, Marzio, 2001. "The double dividend issue: modeling strategies and empirical findings," Environment and Development Economics, Cambridge University Press, vol. 6(01), pages 9-45, February.
  29. Mireille Chiroleu-Assouline & Mouez Fodha, 2009. "Double Dividend and Distribution of Welfare: Advanced Results and Empirical Considerations," Economie Internationale, CEPII research center, issue 120, pages 91-108.
  30. Baumol,William J. & Oates,Wallace E., 1988. "The Theory of Environmental Policy," Cambridge Books, Cambridge University Press, number 9780521322249, November.
  31. Wier, Mette & Birr-Pedersen, Katja & Jacobsen, Henrik Klinge & Klok, Jacob, 2005. "Are CO2 taxes regressive? Evidence from the Danish experience," Ecological Economics, Elsevier, vol. 52(2), pages 239-251, January.
  32. Williams III, Roberton C., 2003. "Health effects and optimal environmental taxes," Journal of Public Economics, Elsevier, vol. 87(2), pages 323-335, February.
  33. James M. Poterba, 1993. "Global Warming Policy: A Public Finance Perspective," Journal of Economic Perspectives, American Economic Association, vol. 7(4), pages 47-63, Fall.
  34. Eric O'N. Fisher & Charles van Marrewijk, 1998. "Pollution and economic growth," The Journal of International Trade & Economic Development, Taylor & Francis Journals, vol. 7(1), pages 55-69.
  35. Pearce, David W, 1991. "The Role of Carbon Taxes in Adjusting to Global Warming," Economic Journal, Royal Economic Society, vol. 101(407), pages 938-48, July.
  36. Metcalf, Gilbert E., 1999. "A Distributional Analysis of Green Tax Reforms," National Tax Journal, National Tax Association, vol. 52(n. 4), pages 655-82, December .
  37. Olivier Godard & Olivier Beaumais, 1993. "Économie, croissance et environnement. De nouvelles stratégies pour de nouvelles relations," Revue Économique, Programme National Persée, vol. 44(1), pages 143-176.
  38. Hübler, Michael & Klepper, Gernot & Peterson, Sonja, 2008. "Costs of climate change: The effects of rising temperatures on health and productivity in Germany," Ecological Economics, Elsevier, vol. 68(1-2), pages 381-393, December.
  39. Parry Ian W. H., 1995. "Pollution Taxes and Revenue Recycling," Journal of Environmental Economics and Management, Elsevier, vol. 29(3), pages S64-S77, November.
Full references (including those not matched with items on IDEAS)

Citations

Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
as in new window

Cited by:
  1. Gaël Callonnec & Frédéric Reynès & Yasser Yeddir-Tamsamani, 2011. "Une évaluation macroéconomique et sectorielle de la fiscalité carbone en France," Sciences Po publications info:hdl:2441/eu4vqp9ompq, Sciences Po.

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:hal:cesptp:halshs-00601768. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (CCSD).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.