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Verdissement de la fiscalité. À qui profite le double dividende ?

  • Mireille Chiroleu-Assouline
  • Mouez Fodha

The double dividend literature studies the simultaneous pursuit of two objectives: improved quality of the environment through the implementation of an environmental tax (first dividend) and increased social welfare by reducing overall tax distortions (second dividend). This paper investigates the conditions that would also reconcile the double dividend with some social equity criteria. To achieve these three goals, the reform requires three instruments: the environmental tax, the income tax and the index of tax progressivity. To compensate the regressive characteristics of the carbon tax, we propose to recycle its revenues by a nonlinear decrease of the income tax among households, combining a decrease in the tax rate of the first bracket of income tax (which benefits all agents) with a higher rate for the upper brackets (which cost will be mainly supported by highest classes of income). JEL Classification codes: D60, D62, E62, H23.

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Article provided by Presses de Sciences-Po in its journal Revue de l'OFCE.

Volume (Year): n° 116 (2011)
Issue (Month): 1 ()
Pages: 409-431

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Handle: RePEc:cai:reofsp:reof_116_0409
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