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La taxe nationale sur les véhicules de transport routier de marchandises : écotaxe ou redevance ?

  • Isabelle Dangeard

    ()

    (EREID - Equipe de Recherche et d'Etudes Interdisciplinaires sur la Durabilité - Université de Bretagne Occidentale - Brest)

  • Mathias Coiffard

    (EREID - Equipe de Recherche et d'Etudes Interdisciplinaires sur la Durabilité - Université de Bretagne Occidentale - Brest)

  • Jean-Charles Fourot

    (LAB'URBA - LAB'URBA - Université Paris-Est - Université Paris-Est : EA3482 - Institut d'Urbanisme de Paris (IUP) - Université de Marne-la-Vallée)

Registered author(s):

    La taxe nationale sur les véhicules de transport routier de marchandises a été présentée en octobre 2008, un an après le Grenelle de l'Environnement, comme un instrument de limitation des émissions de GES (Gaz à Effet de Serre). Or, l'étude du modèle français actuellement à l'œuvre en matière de fiscalité énergétique révèle d'une part qu'il est incapable d'internaliser pleinement les externalités des GES mais également que l'introduction de cette nouvelle taxe augmenterait les distorsions déjà constatées. Dans ce contexte, la taxe nationale sur les véhicules de transport routier de marchandises ne peut pas être considérée comme une écotaxe, mais doit simplement être considérée comme une redevance d'usage d'un réseau d'infrastructures, ce qui correspond à son mode de calcul.

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    Date of creation: 01 Mar 2010
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    Handle: RePEc:hal:wpaper:hal-00547926
    Note: View the original document on HAL open archive server: http://hal.univ-brest.fr/hal-00547926/en/
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