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Quelques leçons à tirer de la vie et de la mort d'un bel impôt : la vignette

Author

Listed:
  • Jean Charles Hourcade

    (CIRED - centre international de recherche sur l'environnement et le développement - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - EHESS - École des hautes études en sciences sociales - AgroParisTech - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique)

  • François Gusdorf

    (CIRED - centre international de recherche sur l'environnement et le développement - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - EHESS - École des hautes études en sciences sociales - AgroParisTech - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique)

Abstract

economists often think that environmental taxes are the best available tools to cope with environmental damages. In addition, they may allow policy-makers to raise what economists refer to as a "double-dividende". However, they appear not to be used for efficacity as well as equity and acceptability reasons. This is especially so concerning oil taxation. Still, environmental taxationadvantages can be shown by analysing a recently disappeared French tax: the so-called "vignette automobile". Though very small in magnitude, this tax ma y have been one of the factors explaining thestructure of the French automobile equipments, driving consumer's choices as well as automobile constructors' anticipations in an environment- friendly direction. The way the "vignette" was implemented is a key factor in explaining its efficacity.

Suggested Citation

  • Jean Charles Hourcade & François Gusdorf, 2005. "Quelques leçons à tirer de la vie et de la mort d'un bel impôt : la vignette," CIRED Working Papers halshs-00007197, HAL.
    • Handle: RePEc:hal:ciredw:halshs-00007197
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00007197
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