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Ecotaxation has a sound rationale in microeconomic theory, particularly as an instrument for internalizing externalities. In practice, it is an effective public policy instrument at both the economic and environmental level. However, France seems to prefer budgetary taxation rather than incentive measures. The author sets out his strategy on incentive taxation and the reforms he achieved in the field of ecotaxation when he was head of the Directorate of Economic Studies and Environmental Assessment at the Ministry of Ecology and Sustainable Development.