Politique fiscale

Bibliography

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

Le Climat après la fin du mois

Le Climat après la fin du mois

Après un bref rappel sur l’émergence d’une conscience climatique mondiale (qui aura quand même demandé un siècle et demi si l’on fixe l’origine à l’Année géophysique internationale, 1957-58), Christian Gollier se penche sur les stratégies de contrôle des émissions de gaz à effet de serre. Il observe d’abord que ce n’est que très récemment qu’a pu se développer un relatif consensus scientifique sur la modélisation de la dynamique des équilibres économiques et ...

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Note de veille

Économie, emploi - Ressources naturelles, énergie, environnement

Subvention des énergies fossiles et climat

De nombreux pays subventionnent la production et surtout la consommation des énergies fossiles (le charbon, le pétrole et le gaz) dans le but de diminuer le coût de l’énergie pour les consommateurs (par exemple en abaissant le prix de l’essence en dessous de celui de celui du marché). Selon les statistiques de l’Agence internationale de l’énergie (AIE) [1], ces subventions mondiales s’élevaient, en 2015, à 325 milliards de dollars US (le pétrole en représentant 44 ...

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Économie, emploi - Population - Société, modes de vie

Global Trendometer : Essays on Medium- and Long-term Global Trends. Summer 2017

Global Trendometer: Essays on Medium- and Long-term Global Trends. Summer 2017

Deux fois par an, le service de recherche du Parlement européen publie le Global Trendometer, un rapport sur les grandes tendances destiné aux députés européens. Il constitue aussi une contribution au dispositif collaboratif de renforcement de la prospective stratégique entre institutions européennes : ESPAS (European Strategy and Policy Analysis System). Ce nouveau rapport présente une sélection de tendances effectuée à partir de publications de prospective émanant notamment de l’Union européenne, du National Intelligence Council (NIC) américain, de l’Organisation de ...

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Tribune européenne

Économie, emploi - Entreprises, travail

The European Tax Regimes Conundrum: Apple and Ireland as a Prime Example

In this column, Jean-François Drevet analyses the lessons to be learnt from the European Commission’s decision of late August 2016 on Apple’s taxation arrangements in Ireland, which required the multinational to pay a fine of 13 billion euros to the Dublin government. On the one hand, he shows that the size of the fine is far from abnormal in terms of fiscal practice in Europe and the USA and, on the other, that the (hostile) reaction of Ireland to the decision says much about the economic and social issues underlying the fiscal practices of EU member states towards major companies. In a context of competition and one-upmanship around “fiscal attractiveness”, we are getting into situations with regard to tax that are so unequal between European households and companies — and indeed between companies — that they cast doubt on the will of governments to prioritize the common good. In order to tackle these practices and ensure companies that make profits on European soil pay normal taxes proportionate to those profits, the EU must imperatively commit itself to sorting out taxation across Europe.

Bibliography

Économie, emploi - Ressources naturelles, énergie, environnement

Faut-il donner un prix à la nature ?

Ce livre traite des outils permettant de donner un prix à la nature afin de mieux la prendre compte dans les décisions économiques et politiques. S’il paraît vrai que, d’un côté, la nature n’a pas de prix, il est tout aussi vrai que la protéger a un coût. Loin de s’opposer, ces deux affirmations se complètent. Aurore Lalucq et Jean Gadrey, tous deux économistes, essaient de rendre accessibles les termes du débat afin que les non-spécialistes ...

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Document étude

Société, modes de vie

Note d’analyse 10 : Des incitations à la réduction de la consommation

Cette note d’analyse est issue de l’étude de Futuribles International, « Produire et consommer à l’ère de la transition écologique », qui vise à analyser le potentiel de développement de modes de production et de consommation aujourd’hui émergents, et leurs impacts sur la consommation de ressources et les externalités. Après une première phase de diagnostic de la production et la consommation en France et dans le monde, un catalogue de 100 pratiques émergentes innovantes a été constitué. Il ...

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Revue

Économie, emploi - Ressources naturelles, énergie, environnement

Climate Change after Cancún: An Agreement on Principles, but lacking Levers of Change

Climate change and its potentially serious consequences for our planet first appeared on the agenda of major international negotiations at the Rio Summit in 1992. Arduous negotiation ensued, culminating in the Kyoto Protocol in 1997, which set quantified targets for the reduction of greenhouse gas emissions to 2012. Since then, the configuration of the highly complex negotiations (on account of the large number of participants and disparity of economic situations) has changed a great deal, as could be seen at the Copenhagen conference of December 2009 and, more recently, the agreement struck at Cancún in late 2010.

Anaïs Delbosc and Christian de Perthuis, close observers of climate-related economic issues, sum up the state of international climate negotiation in this article. Where have we got to? How have the discussions developed? What are the points of agreement and disagreement? What economic mechanisms have been put in place and so on? After reviewing the history, Delbosc and de Perthuis outline the Cancún agreement, before looking in more detail at a “variable geometry system of commitment”. They show, in particular, how difficult it is to compare the commitments made by the various parties to the negotiations. However, they do stress that the developed countries are, in general, falling short of the recommendations of the Intergovernmental Panel on Climate Change. They go on to formulate a number of proposals designed to take the commitment to reducing greenhouse gas emissions further, for example by strengthening and unifying the system of measurement and verification of how the various countries are meeting the targets to which they have committed themselves, while nonetheless taking account of their varying situations. Lastly, they propose a more efficient use of the various existing economic instruments, and go on to remind us of the weaknesses that were not resolved by the Cancún agreement, which the Durban Conference, scheduled for late 2011, will have to strive to overcome.

Revue

Économie, emploi

Transport Taxation in France. From the Development of Supply to the Management of Demand

There has, for several months, been lively debate in France on the pertinence and effectiveness of national taxation policy. One sector has, however, been largely exempted from these discussions, argues Émile Quinet in this article. This is the transport sector, in which the relevant taxes, though there are many of them, have not been much discussed. Yet, there is much to think about, as Quinet shows here in great detail.

The aim of transport taxation in France today is essentially to provide financial resources to adapt transport provision to user demand, whereas other functions could (or should) prevail, such as the pursuit of fairness, but also, and most importantly, the steering of demand so as to combat externalities – pollution, accidents, congestion etc. – for example. After a very thorough review of the state of transport taxation, Émile Quinet points up its highly financial character; he also stresses the lack of effectiveness of price-setting in the transport sector, before examining the possible gains from a positive steering of demand using fiscal instruments. Many obstacles do, of course, remain, in terms of fairness, social acceptability, corporatism and with regard to administrative matters. Yet the situation could change as a result of various factors, such as new information and communications technology, experience gained in other countries and disseminated through the European Union, or a climate favourable to pro-environmental action arising out of the Grenelle environmental summit.

This article shows that there is, for once, genuine room for manoeuvre in the transport sector to steer demand and develop policies in tune with the demands of our age, particularly its environmental demands. It would be a pity not to take advantage of these, or to do so without making some effort to educate the public on these matters.

Forum

Économie, emploi - Territoires, réseaux

Taxation and Sustainable Development: A Missed Opportunity in the Reform of French Local Business Taxes

The Finance Law of 2010 abolished the taxe professionnelle (TP), the system of local business taxes that previously applied to all companies operating in France. As the Minister of the Economy, Industry and Employment stressed, this tax, long subject to criticism from both Right and Left, hit productive investments even before they created wealth, and it penalized companies based in France.
The TP has now been replaced by a “Territorial Economic Contribution” that has two components to it: on the one hand, a “Company Property Contribution”, based on property values and, on the other, a “Contribution on Company Added Value” set at the national level. This reform still gives rise to lively debate in France, particularly on account of its consequences for the autonomy and resources of local communities.
But this is not the central argument of Guillaume Sainteny’s article. He is, rather, taken aback at the way the reform was introduced and, in particular, at its having totally left out of account the issue of sustainable development, despite this having been declared a national priority at the Grenelle Environmental Summit. Sainteny shows that, quite apart from the fact that the environmental impact of the reform does not appear to have been assessed, it fails to integrate — either through exemptions or incentives — the tax measures designed to deter or promote activities on the basis of their environmental consequences.
While stressing the difficulties of any fiscal reform, Sainteny ponders the French administration’s inability to reform itself to take on board what is presented as a national priority.

Tribune européenne

Économie, emploi - Géopolitique

The Feasibility of a European Tax

The European Commission was due to present proposals in 2009 for determining the budget of the Union from 2013 onwards. This budget comes today from a contribution based on the Gross Domestic Product (GDP) of the member states and from part of the receipts from Value-Added Tax (VAT).
Discussions have, however, given rise to some bitter polemics and encountered numerous obstacles. This column by Jean-François Drevet explores the various means that might be adopted to provide the Commission with resources of its own — in particular, VAT, corporation tax, the taxation of the financial system and the carbon tax.

Revue

Économie, emploi - Géopolitique

Europe and Carbon Pricing. Some Guidelines

The introduction of a national carbon tax involves taking account of the greenhouse-gas emission pricing mechanisms that are already in place. Since the impact of emissions is the same whatever their origin, the cost-benefit ratio of emission-reduction measures is minimized when the extension of the scope of emissions subject to carbon pricing respects the single-price rule.
In concrete terms, this means that national carbon taxes must take account in Europe of the European CO2 emissions trading system, which has since 2005 constrained the CO2 emissions of five major industrial sectors, representing around 50 % of European CO2 emissions. A market mechanism for carbon pricing has, then, to be made to co-exist with a fiscal pricing mechanism and, at the same time, European rules governing markets have to be made to converge with national rules on tax.
This article begins by assessing the operation of the European market in terms of transactions and prices. It shows the degree to which the overall scheme has evolved since its initial implementation period between 2005 and 2007, and reminds us of the implications of the move to auctioning that is planned for the third phase (2013-2020). The article then reviews the choices made by the different countries that have managed to run a national carbon tax alongside the European quota system. Going beyond the French case, it concludes by asking what are the most promising ways to extend carbon pricing in Europe.

Revue

Économie, emploi - Institutions

What Future for the Carbon Tax in France? Economic Choices after the Constitutional Council Strikes Down the Government’s Bill

The Constitutional Council struck down the proposed carbon tax on 28 December 2009 because it infringed the principle of equal treatment in respect of public taxes within the company sector. The main reason cited by the Council was the exemption granted to all companies subject to the European CO2 quota system.
The combination of a national carbon tax with the European system of emissions trading in fact raises a twofold difficulty: a market mechanism for carbon pricing has to be made to co-exist with a fiscal pricing mechanism and, at the same time, European rules governing markets have to be made to converge with national rules.
To improve the scheme struck down by the Constitutional Council, it is necessary to revise the modalities for introducing the carbon tax into the company sector. To achieve this, it is useful to remember how the existing mechanisms function and what choices were made by those countries that have successfully introduced a national tax running parallel to the European CO2 quota system. This is the aim of this article, in which we also examine the different possible ways out of the present situation.

Revue

Institutions - Ressources naturelles, énergie, environnement - Société, modes de vie

The Debate on the Carbon Tax. Economists Tend to the Climate-Change Patient

Following the environmental summit held in 2007, which gave rise to a number of measures that are currently passing into law, the possible implementation of a “climate and energy” levy is currently being debated in France. France has, in fact, committed itself to reducing greenhouse gas emissions by a factor of 4 between 1990 and 2050 and the introduction of such a levy – more commonly known as a “carbon tax” – forms part of the raft of instruments available to it for achieving that goal.

Christian de Perthuis, an expert in all aspects of this question, outlines this debate here. The discussion took a new turn with a conference of experts being held in July 2009, followed by a “high level” Round Table chaired by Michel Rocard, which produced a fairly comprehensive report on the pros and cons of a “climate and energy” levy in France. After reviewing the place of a carbon tax in the context of international regulations (particularly in respect of the carbon emission rights market), de Perthuis gives an account of the possibilities in this area: the tax-base and the rate of such a levy, the conditions of its social acceptability etc. The objective, the author reminds us, is to put in place a levy aimed at changing citizens’ behaviour in such a way that the tax eventually loses its justification, while, at the international level, a carbon tax of this kind would in no way exclude a market in emissions permits. All in all, a few weeks away from the Copenhagen Conference, which is intended to extend the Kyoto Protocol process on climate change, the debate is in full swing.

Note de veille

Institutions - Ressources naturelles, énergie, environnement - Société, modes de vie

Les conséquences économiques de la taxe carbone

Le rapport de la conférence des experts sur la contribution Climat et énergie (CCE), présidée par Michel Rocard, recommande la mise en place d’un « signal-prix carbone » fixé à 32 euros par tonne de CO2 pour 2010. La taxation sur la consommation d’énergies fossiles s’inscrit dans la lignée du scénario « Facteur 4 » (division par quatre des émissions de gaz à effet de serre entre 1990 et 2050). Selon les rapporteurs, la lutte contre le changement climatique peut rimer ...

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Futuribles

Économie, emploi - Ressources naturelles, énergie, environnement

Bibliographie prospective n°74

La Bibliographie prospective du mois de septembre 2009 consacre son Focus au Rapport de la conférence des experts et de la table ronde sur la contribution Climat et énergie. Ce rapport analyse les impacts de la réforme préconisée par les experts, qui consiste à instaurer, en 2010, une taxe carbone sur la partie des émissions de CO2 d'origine énergétique non couverte par le marché européen de permis. Ce rapport évoque également les mécanismes de compensation envisagés pour éviter les ...

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Note de veille

Économie, emploi - Société, modes de vie

Déclaration d’impôt individualisée : un levier de l’égalité hommes / femmes ?

La répartition très souvent inégale du temps consacré aux tâches domestiques et au travail rémunéré au sein d’un couple pourrait être rééquilibrée grâce à une individualisation des déclarations d’impôt sur le revenu.

Bibliography

Économie, emploi - Ressources naturelles, énergie, environnement

Rapport de la conférence des experts et de la table ronde sur la contribution Climat et énergie

A l?horizon 2050, la France s?est engagée à respecter le scénario « facteur 4 », c?est-à-dire diviser par quatre ses émissions de gaz à effet de serre (GES) par rapport au niveau de 1990. Les travaux de la conférence des experts sur la contribution Climat et Énergie (CCE) ont entériné l?idée d?instaurer, en 2010, un mécanisme de tarification du carbone, dit CCE ou « signal-prix » carbone, sur la partie des émissions de CO2 d?origine énergétique non couverte ...

(952 more words)

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Économie, emploi

« Quel avenir pour la fiscalité mondiale ? »

Depuis plus d'un siècle, les propositions de fiscalité mondiale se succèdent sans aboutir. Des évolutions récentes des politiques nationales et des négociations internationales remettent la fiscalité mondiale à l'ordre du jour. Où en sont les connaissances ? Comment engager un véritable débat ?

Bibliography

Économie, emploi

« La nouvelle stratégie économique d’Attac »

Il n'est plus de mise de réduire la stratégie d'Attac (Association pour la taxation des transactions financières et l'aide aux citoyens) à la promotion de la taxe Tobin. Dans le dernier numéro de L'Économie politique, Dominique Plihon, président d'Attac France, insiste en effet sur la nécessité de compléter la mise en place d'une taxe globale sur les mouvements de capitaux, qui vise à réduire les effets négatifs de la spéculation à court terme et ...

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Bibliography

Économie, emploi

Fiscalité de l’environnement

Faire émerger un modèle de développement plus économe en ressources naturelles et plus riche en emplois est un objectif majeur de la prochaine décennie. Dans quelle mesure la fiscalité de l'environnement peut-elle y contribuer ? Instruments intermédiaires entre la réglementation et le marché, les écotaxes correspondent assez bien à la tradition française. Elles demeurent toutefois encore peu utilisées dans notre pays, alors que de nombreux pays d'Europe du Nord ont mis en œuvre une réforme fiscale « écologique». Les effets ...

(78 more words)

Bibliography

Économie, emploi

Réduire les subventions pour améliorer l’environnement

Les dépenses consacrées aux mesures de soutien à l'agriculture, à l'énergie, aux transports et à l'industrie demeurent élevées, d'après une nouvelle étude émanant d'experts des questions fiscales et environnementales des pays de l'OCDE. Qui plus est, ces mesures de soutien s'avèrent écologiquement coûteuses et préjudiciables car elles favorisent l'émission de polluants, la production de déchets et la surexploitation des ressources naturelles. Les montants correspondants, qui pèsent lourdement sur les finances publiques, risquent ...

(227 more words)

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Économie, emploi

Les Instruments économiques des politiques d’environnement en Chine et dans les pays de l’OCDE

Si la croissance économique et l'intégration mondiale spectaculaires auxquelles la Chine est parvenue en deux décennies se poursuivent au même rythme, il faudra que ce pays continue à mettre en œuvre des politiques rationnelles et efficaces de gestion de l'environnement. Un atelier a rassemblé à Pékin des experts et des décideurs des pays de l'OCDE et de Chine pour examiner le rôle possible des principes du marché dans l'évolution vers un environnement plus sain. Les instruments ...

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