IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this article

La taxation des biens polluants

Listed author(s):
  • Helmuth Cremer
  • Firouz Gahvari
  • Norbert Ladoux

[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.

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:
Download Restriction: no

File URL:
Download Restriction: no

Article provided by Programme National Persée in its journal Revue française d'économie.

Volume (Year): 14 (1999)
Issue (Month): 2 ()
Pages: 33-60

in new window

Handle: RePEc:prs:rfreco:rfeco_0769-0479_1999_num_14_2_1079
Note: DOI:10.3406/rfeco.1999.1079
Contact details of provider: Web page:

No references listed on IDEAS
You can help add them by filling out this form.

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

When requesting a correction, please mention this item's handle: RePEc:prs:rfreco:rfeco_0769-0479_1999_num_14_2_1079. 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: (Equipe PERSEE)

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.

This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.