Quelques leçons à tirer de la vie et de la mort d'un bel impôt : la vignette
Résumé
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 taxation
advantages 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 the
structure 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.
advantages 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 the
structure 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.
les économistes recommandent l'utilisation d'écotaxes destinées à internaliser les dommages environnementaux dus à la consommation, la production de certains biens ; ces écotaxes permettraient de récolter un double-dividende. Leurs recommandations sont peu suivies pour des raisons d'efficacité, de redistributivité et d'acceptabilité. Les taxes sur le carburant constituent un excellent exemple de la façon dont ces débats se cristallisent. Certains avantages de la fiscalité environnementale peuvent pourtant être mis en avant par l'analyse de la vignette automobile, récemment supprimée, qui a sans doute contribué à installer un cercle vertueux entre les choix des consommateurs et les anticipations de ceux-ci par les constructeurs automobile. L'aspect symbolique de cet impôt explique son efficacité, sans proportion avec son montant.