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Le double dividende: Les approches theoriques

  • Mireille Chiroleu-Assouline

    ()

    (EUREQUA - Equipe Universitaire de Recherche en Economie Quantitative - CNRS : UMR8594 - Université Paris I - Panthéon-Sorbonne)

La notion de double dividende se réfère au cas où l'instauration d'une taxe environnementale, à recettes budgétaires inchangées pour l'État, 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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Paper provided by HAL in its series Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) with number halshs-00089916.

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Date of creation: 2001
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Publication status: Published, Revue Française d'Economie, 2001, 16, 2, 119-147
Handle: RePEc:hal:cesptp:halshs-00089916
Note: View the original document on HAL open archive server: http://halshs.archives-ouvertes.fr/halshs-00089916
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