Fiscalité

Bibliography

Économie, emploi - Société, modes de vie

Radical Markets

Radical Markets: Uprooting Capitalism and Democracy for a Just Society

Dans l’ouvrage Radical Markets, Eric Posner et E. Glen Weyl plaident pour que les marchés jouent un rôle accru dans l’économie. Selon eux, les marchés ne fonctionnent pas de manière optimale car ils connaissent des situations d’abus de position dominante ou voient leur fonctionnement entravé. Les auteurs analysent plusieurs cas dans une série de chapitres : le droit de propriété, le vote, les migrations, la stratégie d’investissement des investisseurs institutionnels et l’utilisation des données personnelles. Bien ...

(408 more words)

Bibliography

Économie, emploi - Recherche, sciences, techniques - Ressources naturelles, énergie, environnement

Le Tic-tac de l’horloge climatique

Le Tic-tac de l’horloge climatique. Une course contre la montre pour le climat

Les débats sur le réchauffement climatique sont rythmés, depuis plusieurs années, par le tic-tac d’une horloge qui annonce l’avènement de graves dysfonctionnements de la planète dont l’addiction aux combustibles fossiles (80 % de l’énergie primaire mondiale) est la principale cause. Leur abandon est l’objectif de la transition énergétique, dont Christian de Perthuis, spécialiste reconnu de l’économie de l’énergie, explicite les voies dans ce livre. Il décrit dans la première partie l’empilement des sources ...

(1024 more words)

Note de veille

Ressources naturelles, énergie, environnement - Territoires, réseaux

Vers une diminution des déplacements en avion ?

Le 9 juillet 2019, le gouvernement français a annoncé la mise en place d’une écotaxe de 1,50 à 18 euros sur les billets d’avion à partir de 2020 pour tous les vols au départ d’aéroports français. Les fonds collectés permettront de financer « des infrastructures de transport plus écologiques ». Cette décision — avant tout symbolique — fait suite à plusieurs mois de débats sur l’impact écologique de ce mode de transport. En 2018, l’aviation civile a transporté ...

(1403 more words)

Note de veille

Économie, emploi - Ressources naturelles, énergie, environnement

La TVA circulaire pour encourager la consommation durable

Les débats actuels sur la réforme de la fiscalité en France illustrent les tensions entre la nécessité de mieux intégrer les enjeux environnementaux dans le système fiscal et la volonté de renforcer l’équité de ce système. En d’autres termes, comment soutenir les biens et services les plus vertueux sur le plan environnemental sans défavoriser les ménages les plus pauvres ? C’est l’objectif de la taxe sur la valeur ajoutée (TVA) circulaire, un concept imaginé par Romain Ferrari ...

(1569 more words)

Tribune européenne

Économie, emploi - Géopolitique - Institutions

Europe Suffering at the Hands of its Member States

In the context of a rise of populisms in Europe (recently exemplified in the Italian elections) and of UK withdrawal from the European Union, the European project is under great strain, despite the efforts in late 2017 by France and the president of the European Commission to give it a boost. Yet, in many cases, the European institutions are distinctly more able than national governments to resolve problems or bring progress to European societies, and potentially more efficient at doing so. This is what emerges from this column, which stresses how much the “go-it-alone” attitude of certain member states can turn out to be harmful, including for those who adopt it. Jean-François Drevet draws here on three emblematic ranges of issues: the struggle against fiscal dumping, coping with illegal immigration and economic protectionism. In all three cases, it is clear, as he sees it, that the European Union is much more the solution than the source of problems, but can the member states grasp this?

Bibliography

Économie, emploi - Ressources naturelles, énergie, environnement

Fiscalité carbone et finance climat. Un contrat social pour notre temps

Fiscalité carbone et finance climat. Un contrat social pour notre temps

Pourquoi parler de la taxe carbone aujourd’hui ? Ne devrait-on pas abandonner l’écologie punitive à l’heure où les difficultés économiques continuent de frapper les ménages et les entreprises françaises ? Ou, au contraire, la cause climatique n’est-elle pas entendue et les moyens tranchés depuis longtemps en faveur du marché européen du carbone ? C’est le mérite de ce livre, bref mais dense, que d’aborder de front ces questions. Fruit de 25 ans de travaux scientifiques menés au ...

(994 more words)

Revue

Économie, emploi - Ressources naturelles, énergie, environnement

What Progress on the Idea of a Carbon Price-Signal?

In December 2015, the world’s leading countries signed an agreement in Paris that committed them to action to reduce greenhouse gas emissions, so as to limit the scale of current global warming. If this is to be done, action is required to improve energy efficiency, but also to genuinely “decarbonize” production systems. Now, as Alain Grandjean and Mireille Martini emphasize here, the transition to a decarbonized economy has very little chance of coming about as long as there are no costs attached to emitting greenhouse gases. Hence the importance of establishing a carbon “price-signal” that encourages countries to redesign their economic model.

After rehearsing the various conceivable arrangements for taxing carbon and the way its price might be set, Grandjean and Martini look more specifically at France, Europe and the European emissions-trading market. They show how that market is still imperfect in its operation and stress the need for complementary provisions. Lastly, they examine the question of a carbon price-signal at the international level, where such a scheme must necessarily be designed on a differential basis.

Note de veille

Économie, emploi - Ressources naturelles, énergie, environnement

Favoriser la réparation : la solution viendra-t-elle de Suède ?

Le gouvernement suédois a adopté une mesure en 2016 consistant à réduire la taxe sur la valeur ajoutée (TVA) de 25 % à 12 % sur la réparation des vêtements, des vélos, des réfrigérateurs et des machines à laver. Cette mesure marque la volonté de la Suède de réduire son impact environnemental, notamment en incitant les consommateurs à modifier leur comportement et en luttant contre l’obsolescence programmée. Cette notion d’obsolescence programmée est définie par l’ADEME (Agence de l’environnement ...

(1175 more words)

Note de veille

Économie, emploi - Société, modes de vie

Peut-on tout miser sur la consommation responsable ?

Alors qu’il y a une dizaine d’années, la plupart des analyses misaient sur le potentiel des technologies pour réduire l’impact environnemental des sociétés, aujourd’hui, l’accent est au contraire placé sur les comportements individuels. Et les Français sont désormais bien conscients de cette responsabilité. Ainsi, selon une enquête du MEDDE (ministère de l’Environnement, de l’Énergie et de la Mer), 80 % d’entre eux sont d’accord avec l’idée qu’ils ont un rôle ...

(1177 more words)

Tribune

Économie, emploi - Ressources naturelles, énergie, environnement - Société, modes de vie

Vers un impôt sur l’énergie

Quatre mois après la fin de la COP21, quelles sont les avancées et les perspectives de la transition énergétique en France et en Europe ? Futuribles a sollicité huit personnalités pour en débattre : Jacques Theys, Éric Vidalenc, Alain Grandjean, Corinne Lepage, Philippe Bihouix, Nadia Maïzi, Michel Colombier et Marc Roquette. Cliquez ici pour accéder à l'ensemble des contributions.Un outil au service de l’Union européenne pour dynamiser son économie et dépasser ses engagements COP21 Ou comment l’impôt ...

(1470 more words)

Revue

Économie, emploi

The French Public Finances in Perspective: Medium- and Long-term Scenarios

“The day has come when the accumulation of deficits and of uncontrolled spending since 1975, the year of the last balanced state budget, is decidedly compromising politicians’ scope for action”, wrote Alexandre Siné in 2005 in the opening lines of an article on the intolerable rigidity of public expenditure in France (issue 313). Eight years and one painful economic crisis later, what is the state of the French public finances? Without going over the history of the state’s financial situation in detail, Karim Triki and Gilles Dufrénot remind us here of the current conditions: a fierce economic crisis that has substantially affected the progression of GDP, to which the government is striving to respond with budgetary consolidation measures that are, admittedly, aimed at improving the situation of the public finances (mainly through tax revenues), but could also have a lasting negative impact on economic growth and hence thwart the efforts at consolidation currently being undertaken.

In this context, how might public finances develop in France in the long term? Given the demographic prospects (an ageing population) and their consequences for public expenditure, the authors envisage two possible future scenarios for the French economy up to 2020 and 2050. There is a gloomy scenario in which the macroeconomic situation would continue to deteriorate and a bright scenario in which it would improve thanks to an international upturn and the beneficial effects of budgetary adjustment. Within these two scenarios they propose two variants for the development of the public finances, one without budgetary adjustment and the other with consolidation. Overall, they stress that there is little chance of the scenarios without budgetary adjustment becoming reality. At this point, the gloomy scenario with adjustment seems the most likely, allowing ministers little room for manoeuvre, whereas the most desirable scenario (the bright one with budgetary consolidation) would offer better prospects for France and almost certainly an opportunity to undertake the structural reforms that have become essential.

Tribune

Économie, emploi - Territoires, réseaux

Report de l’écotaxe : une fausse solution pour la Bretagne

Lorsque la Bretagne s’embrase, les manifestants prennent comme cibles les barrières de péage. Ils réagissent comme si une écotaxe dont pas un euro n’a encore été versé était à l’origine des difficultés de l’agroalimentaire en crise. Le symbole visé est celui d’une autorité lointaine et vacillante. Il révèle aussi la grande incompréhension des citoyens français et de la classe politique parisienne face à l’éco-fiscalité qui reste vue comme un impôt supplémentaire imposé depuis le ...

(543 more words)

Revue

Économie, emploi

Social Welfare, an Investment for the Future

In the context of budgetary crisis that has prevailed in France for many years now, the Social Security system’s recurrent deficit is a major subject of debate, a debate in which the appropriateness of “French-style” social welfare is sometimes questioned. The situation has, admittedly, changed between 1945, when the system came into being, in a period of full employment and baby boom, and today, when unemployment and an ageing population are combining to create a level of social security expenditure France finds difficult to fund.

However, as Alain Villemeur shows here, social welfare is a genuine investment in the future, provided it is correctly targeted. This has been demonstrated in economic terms, though admittedly only recently, in respect of the reception of young children into schooling and their education, and also with regard to investment in health and encouraging older citizens to work (“active ageing”). Drawing on these studies and international comparisons, Villemeur details the advantages of investment in these fields of social welfare and the positive knock-on effects that can ensue. He then examines the various possible sources of funding in France for the implementation of such future investments which, in his view, have to foreshadow a paradigm-change in which the Welfare State gradually gives way to a Social Investment State.

Revue

Économie, emploi - Société, modes de vie

Public and Private Transfers between Generations. Ideological Issues and Perspectives (2): How to Reduce the Importance of Inherited Wealth in French Society

In this second strand of the investigation in this issue of Futuribles into public and private transfers between generations in France, Luc Arrondel and André Masson look at avenues for reducing the importance of inherited wealth in French society. After a brief discussion of the reality of the inter-generational imbalance that can be seen to have come about between today’s seniors and their children, they analyse the features attesting to the increasing importance of such inherited assets: the increasing proportion of national wealth that consists of inter-generational bequests and the growing concentration of assets in the hands of the oldest citizens. They also emphasize that, for at least the last 30 years, French society has assigned increasing importance to assets, inherited wealth and unearned income, and has seen inequalities of wealth develop between the different age-groups and also, at any given age, between inheritors and non-inheritors, property owners and tenants etc.

Hence the need for reforms, though the nature of these and their duration (whether they are to be temporary or long-term) very much depends on one’s preferred social paradigm (cf. previous article). In a free-market perspective, where the liberty of economic agents is favoured, the aim would be to stimulate the consumption of (affluent) seniors’ accumulated wealth. In an approach that pursued equality between citizens, there would be more intervention on taxation and increased taxes on the holding of assets or on asset yields. Lastly, in a “multi-solidarity” vision, the solution might consist in taxing sizeable family legacies more heavily. Arrondel and Masson detail the lines of action that might be taken in these three policy directions, together with the practicalities and time-scales of their implementation. Lastly, they conclude that the orientations to be pursued imply a clear choice of one of the three major Republican values (liberty, equality or solidarity), while attempting not to offend too greatly against the other two.

Futurs d'antan

Économie, emploi - Institutions

The "Dîme royale" (1706)

Vauban is known to most readers of Futuribles for his great achievements in the field of urban construction and military defensive structures (fortifications, waterways, parade grounds etc.), but we are often unaware of his freedom of thought and of the love of France and the French that inspired him.
The plan for the "dîme royale", which he proposed unsuccessfully to Louis XIV and eventually published without the king's permission in 1706 (leading to his banishment from the court), bears witness to this. In it we find arguments, quasi-revolutionary for his times, in favour of the introduction of a single impost proportional to individuals' incomes. The aim was to sweep away the arbitrariness and corruption that prevailed in matters of taxation throughout the kingdom and to put an end to the poverty and injustice afflicting the "humble folk". Vauban hoped that he would, by his proposal, be working for the common good. He argued also that it was through this fiscal openness and "fairness", and by the proper recognition of the value of the people who worked and produced the wealth of the kingdom, that France could continue to prosper in the most peaceful way possible. If such arguments had been heeded, they would perhaps have changed the course of French history, avoiding or delaying the emergence of the discontent that led to the Revolution.
We reproduce here a part of Vauban's preface to his "dîme royale" project in its original language (seventeenth-century French), preceded by an introduction by André Lebeau.

Note de veille

Économie, emploi - Population - Société, modes de vie

États-Unis : les inégalités au plus haut

De nouvelles données publiées par le Congressional Budget Office (CBO) montrent que les écarts de revenu net n'ont fait que se creuser entre 1979 et 2006 aux États-Unis, jusqu'à atteindre des sommets en 2006. Avec la crise et les réformes fiscales, il est probable que la tendance perdure.