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Verdissement de la fiscalité. À qui profite le double dividende ?

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  • Mireille Chiroleu-Assouline
  • Mouez Fodha
Abstract
The double dividend literature studies the simultaneous pursuit of two objectives: improved quality of the environment through the implementation of an environmental tax (first dividend) and increased social welfare by reducing overall tax distortions (second dividend). This paper investigates the conditions that would also reconcile the double dividend with some social equity criteria. To achieve these three goals, the reform requires three instruments: the environmental tax, the income tax and the index of tax progressivity. To compensate the regressive characteristics of the carbon tax, we propose to recycle its revenues by a nonlinear decrease of the income tax among households, combining a decrease in the tax rate of the first bracket of income tax (which benefits all agents) with a higher rate for the upper brackets (which cost will be mainly supported by highest classes of income). JEL Classification codes: D60, D62, E62, H23.

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  • Mireille Chiroleu-Assouline & Mouez Fodha, 2011. "Verdissement de la fiscalité. À qui profite le double dividende ?," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(1), pages 409-431.
    • Handle: RePEc:cai:reofsp:reof_116_0409
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    References listed on IDEAS

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    Cited by:

    1. Mireille Chiroleu-Assouline, 2015. "La fiscalité environnementale en France peut-elle devenir réellement écologique ?. État des lieux et conditions d’acceptabilité," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(3), pages 129-165.
    2. Éloi Laurent & Jacques Le Cacheux, 2012. "Carbone sans frontières. Quelles solutions fiscales face aux émissions importées ?," Revue de l'OFCE, Presses de Sciences-Po, vol. 0(3), pages 83-98.
    3. Mireille Chiroleu-Assouline, 2015. "Can environmental taxation in France really become ecological? Current situation and conditions of acceptability," PSE Working Papers halshs-04198162, HAL.
    4. repec:spo:wpmain:info:hdl:2441/eu4vqp9ompqllr09hi4ipb1c8 is not listed on IDEAS
    5. Nicolas Piluso, 2023. "Why should the carbon tax be floating ?," Post-Print hal-04125654, HAL.
    6. repec:hal:spmain:info:hdl:2441/eu4vqp9ompqllr09hi4ipb1c8 is not listed on IDEAS

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    More about this item

    Keywords

    environmental tax; double dividend; heterogenous agents; welfare analysis; tax progressivity;
    All these keywords.

    JEL classification:

    • D60 - Microeconomics - - Welfare Economics - - - General
    • D62 - Microeconomics - - Welfare Economics - - - Externalities
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies

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