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Can environmental taxation in France really become ecological? Current situation and conditions of acceptability

Author

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  • Mireille Chiroleu-Assouline

    (PSE - Paris-Jourdan Sciences Economiques - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - INRA - Institut National de la Recherche Agronomique - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - 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

At present, France's environmental tax system does not serve an ecological purpose, but rather a more traditional objective of yield taxation. Obvious signs of this inadequacy are the very large share taken by energy taxation and the low level of most tax rates, which often only implicitly target polluting products. Reforming the French tax system would mean "greening" it as a whole, by applying tax rates in line with marginal damage. The success of the reform and its acceptance by taxpayers depend on the associated redistribution mechanism, efforts to educate and inform, transparency and, paradoxically, the boldness of the measures taken.

Suggested Citation

  • Mireille Chiroleu-Assouline, 2015. "Can environmental taxation in France really become ecological? Current situation and conditions of acceptability," Working Papers halshs-04198162, HAL.
    • Handle: RePEc:hal:wpaper:halshs-04198162
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-04198162
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