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Le double dividende. Les approches théoriques

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  • Mireille Chiroleu-Assouline

Abstract

[eng] One speaks about double dividend when the revenue neutral substitution of environmental taxes for other taxes leads to both an environmental benefit and an economic one. The first theoretical studies of this question, in a general equilibrium framework, argue that there is no secondary benefit in the sense of a reduction in tax distorsions. However, there are cases in which positive welfare gains can be obtained : when the environmental tax reform involves a tax shirting from labor to other factors or when there are feedbacks effects from environmental quality to the economic system. When studying this issue under the assumptions of imperfect competition and non clearing labour market, the occurrence of a double dividend becomes more likely. [fre] La notion de double dividende se réfère au cas où l'instauration d'une taxe environnementale, à recettes budgétaires inchangées pour l'Etat, fait apparaître à la fois un bénéfice environnemental et un bénéfice de nature économique. Les premières études théoriques, en équilibre général, réfutaient cette hypothèse de double dividende et montraient qu'au contraire, les taxes environnementales exacerbent, plutôt qu'elles n'allègent, les distorsions fiscales préexistantes. Cependant, le rôle essentiel joué dans ces résultats par l'élasticité non compensée de l'offre de travail au pouvoir d'achat du salaire met l'accent sur les hypothèses fondamentales de ces études, à savoir la concurrence pure et parfaite et l'équilibre sur le marché du travail. Les imperfections de concurrence ainsi que l'existence de chômage involontaire rendent plus probable l'occurrence d'un double dividende au sens fort, de même que la prise en compte du rôle de la qualité de l'environnement dans les comportements des ménages ou dans la structure productive.

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  • Mireille Chiroleu-Assouline, 2001. "Le double dividende. Les approches théoriques," Revue Française d'Économie, Programme National Persée, vol. 16(2), pages 119-147.
  • Handle: RePEc:prs:rfreco:rfeco_0769-0479_2001_num_16_2_1510
    DOI: 10.3406/rfeco.2001.1510
    Note: DOI:10.3406/rfeco.2001.1510
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    Cited by:

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    2. Emmanuel Combet & Frédéric Ghersi & Jean-Charles Hourcade & Camille Thubin, 2010. "La fiscalité carbone au risque des enjeux d’équité," Revue Française d'Économie, Programme National Persée, vol. 25(2), pages 59-91.
    3. Perrier, Quentin & Quirion, Philippe, 2018. "How shifting investment towards low-carbon sectors impacts employment: Three determinants under scrutiny," Energy Economics, Elsevier, vol. 75(C), pages 464-483.
    4. Quentin Perrier & Philippe Quirion, 2017. "La transition énergétique est-elle favorable aux branches à fort contenu en emploi ? Une analyse input-output pour la France," Revue d'économie politique, Dalloz, vol. 127(5), pages 851-887.
    5. Sonia Schwartz, 2009. "Comment distribuer les quotas de pollution ?. Une revue de la littérature," Revue d'économie politique, Dalloz, vol. 119(4), pages 535-568.
    6. Anneliese Krautkraemer & Sonia Schwartz, 2021. "Payment for Environmental Services and pollution tax under imperfect competition," Post-Print hal-03194799, HAL.
    7. Séverine Blaise, 2011. "After Kyoto: what approach in the face of climate change? [L'après Kyoto : quelle approche face au changement climatique ?]," Post-Print hal-02379972, HAL.
    8. Mireille Chiroleu-Assouline, 2013. "Les difficultés de la fiscalité écologique," PSE-Ecole d'économie de Paris (Postprint) hal-00978071, HAL.
    9. Mireille Chiroleu-Assouline & Mouez Fodha, 2011. "Verdissement de la fiscalité. À qui profite le double dividende ?," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(1), pages 409-431.
    10. Jean-Paul Fitoussi & Éloi Laurent & Jacques Le Cacheux, 2007. "La stratégie environnementale de l'Union européenne," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(3), pages 381-413.
    11. Fuentes Castro, D., 2012. "Funding for green growth," Working papers 392, Banque de France.
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    13. Emmanuel Combet & Frédéric Ghersi & Jean Charles Hourcade, 2009. "Taxe carbone, une mesure socialement régressive ? Vrais problèmes et faux débats," Working Papers hal-00866409, HAL.
    14. Frédéric Ghersi & Jean-Charles Hourcade & Philippe Quirion, 2001. "Marché international du carbone et double dividende : antinomie ou synergie," Revue Française d'Économie, Programme National Persée, vol. 16(2), pages 149-177.
    15. Emmanuel Combet & Frédéric Ghersi & Jean Charles Hourcade, 2009. "Taxe carbone, une mesure socialement régressive ? Vrais problèmes et faux débats," CIRED Working Papers hal-00866409, HAL.
    16. Henri Sterdyniak, 2003. "Les réformes fiscales en Europe, 1992-2002," Revue de l'OFCE, Presses de Sciences-Po, vol. 87(4), pages 337-407.
    17. Mouez Fodha, 2009. "Protection mixte de l'environnement et externalités intergénérationnelles," Revue économique, Presses de Sciences-Po, vol. 60(3), pages 843-852.
    18. Jean-François Fagnart & Marc Germain, 2014. "Macroéconomie du court terme et politique climatique : quelques leçons d'un modèle d'offre et demande globales," Recherches économiques de Louvain, De Boeck Université, vol. 80(1), pages 31-60.
    19. Emmanuel Combet & Frédéric Ghersi & Jean Charles Hourcade & Daniel Théry, 2009. "Need a Carbon Tax be Socially Regressive ? True Challenges and Wrong Debates," CIRED Working Papers hal-00866410, HAL.
    20. Emmanuel Combet & Frédéric Ghersi & Jean Charles Hourcade & Daniel Théry, 2009. "Need a Carbon Tax be Socially Regressive ? True Challenges and Wrong Debates," Working Papers hal-00866410, HAL.
    21. Mireille Chiroleu-Assouline, 2015. "La fiscalité environnementale en France peut-elle devenir réellement écologique ?. État des lieux et conditions d’acceptabilité," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(3), pages 129-165.
    22. Quentin Perrier & Philippe Quirion, 2017. "Is Energy Transition Beneficial to Sectors with High Employment Content? An Input-Output Analysis for France [La transition énergétique est-elle favorable aux branches à fort contenu en emploi ? Un," Post-Print hal-01679766, HAL.
    23. Séverine Blaise, 2011. "L'après Kyoto : quelle approche face au changement climatique ?," Mondes en développement, De Boeck Université, vol. 0(2), pages 103-120.

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