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La fiscalité incitative : le cas de l’écofiscalité

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  • Mireille Chiroleu-Assouline

    (CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique, PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement)

Abstract

La fiscalité incitative cherche à modifier les comportements des agents en utilisant l'instrument de l'impôt pour encourager des comportements jugés comme bons tels la recherche, l'innovation ou certains investissements et pour dissuader d'autres, jugés néfastes. Du point de vue économique, sa justification est avant tout la maximisation du bien-être social, lorsque, en présence d'externalités négatives, le régulateur pousse à leur internalisation via un signal-prix. Nous montrons ici dans le cas de l'écofiscalité les multiples facettes de cet instrument fiscal – ses effets distributifs ainsi que ceux sur la compétitivité, la différence de nature entre fiscalité incitative et fiscalité de rendement – et nous dressons le cadre pour qu'une réforme fiscale environnementale neutre budgétairement puisse déboucher sur une situation de double dividende.

Suggested Citation

  • Mireille Chiroleu-Assouline, 2016. "La fiscalité incitative : le cas de l’écofiscalité," Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) hal-01306962, HAL.
    • Handle: RePEc:hal:cesptp:hal-01306962
    Note: View the original document on HAL open archive server: https://hal.science/hal-01306962
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    References listed on IDEAS

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    1. Chiroleu-Assouline, Mireille & Fodha, Mouez, 2014. "From regressive pollution taxes to progressive environmental tax reforms," European Economic Review, Elsevier, vol. 69(C), pages 126-142.
    2. repec:hal:pseose:hal-00974835 is not listed on IDEAS
    3. Pearce, David W, 1991. "The Role of Carbon Taxes in Adjusting to Global Warming," Economic Journal, Royal Economic Society, vol. 101(407), pages 938-948, July.
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    5. Dissou, Yazid & Siddiqui, Muhammad Shahid, 2014. "Can carbon taxes be progressive?," Energy Economics, Elsevier, vol. 42(C), pages 88-100.
    6. Sterner, Thomas, 2012. "Distributional effects of taxing transport fuel," Energy Policy, Elsevier, vol. 41(C), pages 75-83.
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