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Le double dividende. Les approches théoriques

  • Mireille Chiroleu-Assouline

[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. [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.

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

Volume (Year): 16 (2001)
Issue (Month): 2 ()
Pages: 119-147

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Handle: RePEc:prs:rfreco:rfeco_0769-0479_2001_num_16_2_1510
Note: DOI:10.3406/rfeco.2001.1510
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  7. Carraro, Carlo & Galeotti, Marzio & Gallo, Massimo, 1996. "Environmental taxation and unemployment: Some evidence on the 'double dividend hypothesis' in Europe," Journal of Public Economics, Elsevier, vol. 62(1-2), pages 141-181, October.
  8. 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.
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  17. van der Ploeg, F. & Bovenberg, A.L., 1993. "Environmental policy, public goods and the marginal cost of public funds," Discussion Paper 1993-45, Tilburg University, Center for Economic Research.
  18. Bovenberg, A.L. & van der Ploeg, F., 1996. "Optimal taxation, public goods and environmental policy with involuntary unemployment," Other publications TiSEM 2a1a87d9-2ed9-41a7-b3aa-b, Tilburg University, School of Economics and Management.
  19. Johanna Elisabeth Ligthart, 1998. "The Macroeconomic Effects of Environmental Taxes; A Closer Look At the Feasibility of "Win-Win" Outcomes," IMF Working Papers 98/75, International Monetary Fund.
  20. S. Proost & D. Regemorter, 1995. "The double dividend and the role of inequality aversion and macroeconomic regimes," International Tax and Public Finance, Springer, vol. 2(2), pages 207-219, August.
  21. 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.
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