La fiscalité environnementale en France peut-elle devenir réellement écologique ? (notice n° 839264)
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fixed length control field | 02400cam a2200265 4500500 |
005 - DATE AND TIME OF LATEST TRANSACTION | |
control field | 20250123141727.0 |
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 | Chiroleu-Assouline, Mireille |
Relator term | author |
245 00 - TITLE STATEMENT | |
Title | La fiscalité environnementale en France peut-elle devenir réellement écologique ? |
260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
Date of publication, distribution, etc. | 2015.<br/> |
500 ## - GENERAL NOTE | |
General note | 30 |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Actuellement, la fiscalité environnementale française répond moins à une finalité écologique qu’à un objectif plus traditionnel de fiscalité de rendement. Les signes manifestes de cette inadéquation sont la très grande part prise par la fiscalité de l’énergie et le faible niveau de la plupart des taux de taxe, qui souvent ne frappent qu’implicitement les produits polluants. Réformer la fiscalité française supposerait de la « verdir » dans son ensemble en appliquant des taux de taxes en relation avec les dommages marginaux. La réussite de la réforme et son acceptation par les contribuables sont conditionnées par le mécanisme de redistribution associé, les efforts de pédagogie et d’information, la transparence mais aussi, paradoxalement, par l’audace des mesures prises. |
520 ## - SUMMARY, ETC. | |
Summary, etc. | Can French environmental taxes really turn into green taxes ?French environmental taxes are not really ecologically oriented. Their main aim is to raise revenues. Clear signs of this inappropriate direction are given by the large share of the energy taxes and by the low level of most tax rates, which for the most part, are only implicit tax rates on the polluting goods. An ecological tax reform would imply a global green tax shift with tax rates proportionate to the marginal damages. The success and the acceptation of such a reform by the taxpayers rely on the chosen recycling mechanism for the tax revenues, on government’s efforts in information and pedagogy, on transparency about the policy choices but also, somehow paradoxically, on audacity of actions. |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | fiscalité |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | écotaxe |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | double dividende |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | progressivité de l’impôt |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | contribution climat-énergie |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | tax progressivity |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | environmental tax |
690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
Topical term or geographic name as entry element | double dividend |
786 0# - DATA SOURCE ENTRY | |
Note | Revue de l'OFCE | 139 | 3 | 2015-07-03 | p. 129-165 | 1265-9576 |
856 41 - ELECTRONIC LOCATION AND ACCESS | |
Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-de-l-ofce-2015-3-page-129?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-de-l-ofce-2015-3-page-129?lang=fr&redirect-ssocas=7080</a> |
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