Quelques leçons à tirer de la vie et de la mort d'un bel impôt: la vignette

Jean-Charles Hourcade and François Gusdorf
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François Gusdorf: CIRED - centre international de recherche sur l'environnement et le développement - Cirad - Centre de Coopération Internationale en Recherche Agronomique pour le Développement - EHESS - École des hautes études en sciences sociales - AgroParisTech - ENPC - École nationale des ponts et chaussées - CNRS - Centre National de la Recherche Scientifique

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Abstract: economists often think that environmental taxes are the best available tools to cope with environmental damages. In addition, they may allow policy-makers to raise what economists refer to as a "double-dividende". However, they appear not to be used for efficacity as well as equity and acceptability reasons. This is especially so concerning oil taxation. Still, environmental taxationadvantages can be shown by analysing a recently disappeared French tax: the so-called "vignette automobile". Though very small in magnitude, this tax ma y have been one of the factors explaining thestructure of the French automobile equipments, driving consumer's choices as well as automobile constructors' anticipations in an environment- friendly direction. The way the "vignette" was implemented is a key factor in explaining its efficacity.

Keywords: Environnement; Transport; Fiscalité; Environnement.; Transportation; Fiscality; Environment. (search for similar items in EconPapers)
Date: 2005-12-14
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