Le crédit d’impôt dédié au développement durable : une évaluation économétrique (notice n° 237327)
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| fixed length control field | 02696cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250112064319.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Mauroux, Amélie |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Le crédit d’impôt dédié au développement durable : une évaluation économétrique |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 44 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article évalue l’impact incitatif de la hausse en 2006 de 25 % à 40 % du taux de crédit d’impôt sur les travaux d’amélioration de l’efficacité énergétique réservée aux propriétaires depuis deux ans au plus d’un logement achevé avant 1977. Un modèle d’appariement combiné à des triples différences est estimé sur données fiscales exhaustives. Si le taux avait été maintenu à 25 %, un ménage éligible sur quinze, parmi les déclarants occupant un logement achevé entre 1969 et 1976, n’aurait pas recouru au crédit d’impôt en 2006, un sur huit en 2007 et 2008. Sauf à supposer des économies d’émissions de CO2 très importantes après travaux, le montant d’aide publique par tonne de CO2 évitée serait supérieur à 32 €, la valeur tutélaire du carbone. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | The French Tax Credit for Sustainable Development: An Econometric Assessment This article evaluates the incentive impact of the 2006 increase from 25 % to 40 % in the tax credit on residential energy-efficiency improvement for homeowners who have lived for two years or less in a dwelling built before 1977. We estimate a triple-differences model combined with matching on exhaustive fiscal data. If the credit rate had stayed at 25 %, one in fifteen eligible households among households filing tax returns and living in buildings completed between 1969 and 1976 would not have used this tax credit in 2006; the proportion would have risen to one in eight in 2007 and 2008. Unless we assume substantial CO2 emission reductions after energy conservation investments, our model shows that public spending per tonne of CO2 not emitted would exceed €32, the social cost of carbon in France. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | crédit d’impôt |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | estimateurs en différences de différences |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | appariement |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | évaluation de politique publique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | investissement en efficacité énergétique |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | difference-in-differences<br/>estimates |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | tax credit |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | energy conservation investment |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | matching |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | public policy evaluation |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Économie & prévision | 204-205 | 1 | 2015-12-28 | p. 89-117 | 0249-4744 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-economie-et-prevision-2014-1-page-89?lang=fr">https://shs.cairn.info/revue-economie-et-prevision-2014-1-page-89?lang=fr</a> |
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