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La taxation des biens polluants

Author

Listed:
  • Helmuth Cremer
  • Firouz Gahvari
  • Norbert Ladoux

Abstract

[fre] L'objectif de cet article est de faire le point sur la littérature économique concernant la taxation des biens polluants, en particulier sur le niveau optimal de ces taxes. Nous commençons par rappeler les fondements théoriques et les principaux enseignements des modèles traditionnels où les taxes sont linéaires. Ensuite, nous réexaminons la taxation optimale des biens polluants dans un cadre ou les instruments fiscaux ne sont pas artificiellement restreints, mais où se posent des problèmes d'observabilité des caractéristiques des foyers fiscaux. Une application empirique au cas de la taxation de l'énergie en France illustre notre propos. Enfin nous tentons d'éclaircir le lien entre la théorie du « double dividende » et le problème qui nous préoccupe, à savoir la détermination du taux de la taxe sur le bien polluant. [eng] Helmut Cremer, Firouz Gahvari, This paper surveys the economic literature dealing with the taxation of polluting goods. We start with a review of the theoretical foundations and of the main lessons emerging from traditional (Ramsey-type) models, in which all taxes are restricted to be linear. Then, we reexamine the taxation of polluting goods in a setting where the instruments are restricted solely by the available information. In the process, we also discuss the « double dividend » hypothesis and its relationship to the optimal tax problem. Our theoretical arguments are illustrated by an empirical application to the taxation of energy in France.

Suggested Citation

  • Helmuth Cremer & Firouz Gahvari & Norbert Ladoux, 1999. "La taxation des biens polluants," Revue Française d'Économie, Programme National Persée, vol. 14(2), pages 33-60.
  • Handle: RePEc:prs:rfreco:rfeco_0769-0479_1999_num_14_2_1079
    Note: DOI:10.3406/rfeco.1999.1079
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    Cited by:

    1. François Boldron, 2003. "Le choix entre taxe unitaire et taxe ad valorem," Revue Française d'Économie, Programme National Persée, vol. 17(3), pages 109-128.

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