Ecotaxes : quels enseignements ?

L e s s é m i n a i r e s d e l ’ I d d r i , n ° 8

@^jo\s`n³5³
lp`gn³`in`dbi`h`ion³:

No`kc`i³Nhdoc

@hh\ip`g³>\d^`_j³`o³<ii\]`gg`³=`mb`m

mjkjn³^jio`ipn³_\ _j^ph`io³iœ`ib\b`io³lp`³g`pmn³\po`pmn
G`n³k in³^`³
` ³`i³\p^pi`³h\idâm`³g`n³dinodopodjin³\pslp`gg`n³dgn³\kk\mod`ii`io)
o

£³D__md'³-++.)

?daapndji³5³1'³mp`³_p³ Bàiàm\g³>g`mb`md`³ ³20,,1³K\mdn³ ³Am\i^`
Oàgàkcji`³5³+,³0.³2+³--³.0³ ³ d__md;d__md)jmb³ ³rrr)d__md)jmb

>ji^`kodji³5³Pgtn³^jhhpid^\odji

Njhh\d `
m

Avant-propos
Ecotaxes: What have we learned, and how far should we go?
Stephen Smith
<]nom\^o³
Diomj_p^odji³
Oc`³^\n`³ajm³`iqdmjih`io\g³o\s`n³
Kp]gd^³adi\i^`³\nk`^on³ja³`^jo\s`n³
>ji^gpndjin³
M`a`m`i^`n³
La fiscalité liée à l’environnement en France
Emmanuel Caicedo et Annabelle Berger
G`³^c\hk³_`³g\³adn^\gdoà³gdà`³Ç³gœ`iqdmjii`h`io³
G`n³m`^`oo`n³_`³g\³adn^\gdoà³`iqdmjii`h`io\g`³
G`n³h`npm`n³adn^\g`n³k\m³_jh\di`³`iqdmjii`h`io\g³
>ji^gpndji³
Notes

0
4

4
+
,
,1
-/
.,
./
.1

,4
.2
/,
/1
/3

<q\io(kmjkjn

?p³kjdio³_`³qp`³à^jijhdlp`'³g`³^…pm³_`n³kjgdodlp`n³`iqd(
mjii`h`io\g`n³^jindno`³Ç³ào\]gdm³_`n³di^do\odjin³kjpm³jmd`io`m
`aad^\^`h`io³g`n³^cjds³_`³kmjo`^odji)³D_à\g`h`io'³g`³ndbi\g
¡ kmds ¬³^jmm`nkji \io³_`qm\do³m`agào`m³g`³^jòo³h\mbdi\g³_`n
_
_jhh\b`n³\nnj^dàn³\ps³^jhkjmo`h`ion³_`³kjggpodji)³G\³hd `
n
`i³kg\^`³_`³o\s`n³`iqdmjii`h`io\g`n³jp³à^jo\s`n'³^jiáp`n³_\in
^`oo`³k`mnk`^odq`³di^do\omd^`'³^jinodop`³pi³hjt`i³kjpm³a\dm`
m`nn`iodm³\ps³\^o`pmn³à^jijhdlp`n³g`³^jòo³_`n³_jhh\b`n³lpœdgn
ajio³np]dm³\ps³hdgd`ps³jp³\ps³\pom`n³\b`ion'³`o³jkàm`m³^`oo`
dio`mi\gdn\odji)
G`n³à^jo\s`n'³_jio³g`n³kmdi^dk n³jio³àoà³ajmhpgàn³ocàjmdlp`(
`
h`io³k\m³Kdbjp³_ân³g`n³\iià`n³-+'³jio³kmdn³g`pm³`nnjm³`i³@pmjk`
dzg\³adi³_p³ndâ^g`³_`mid`m)³G`n³k\tn³ijm_dlp`n³`i³apm`io³g n
`
kmà^pmn`pmn'³\p³_à]po³_`n³\iià`n³4+'³m`ejdion³`inpdo`³k\m³pi`
_`psdâh`³q\bp`³^jhkm`i\io³ijo\hh`io³g`³Mjt\ph`(Pid)³G\
^jiomd]podji³_`³No`kc`i³Nhdoc'³lpd³^jinodop`³g`³^…pm³_`³^`
_j^ph`io'³ à^mdo³g\³hdn`³`i³kg\^`³_`n³à^jo\s`n³`o³`i³odm`³_`n
_
`in`dbi`h`ion³npm³g`³_jh\di`³_`³k`modi`i^`³`o³g`n³^ji_dodjin
_œ`hkgjd³_`³^`³otk`³_œdinomph`io)
Ojpo³_œ\]jm_'³dg³^jiadmh`³g pm³`aad^\^doà³`o³g`pm³npkàmdjmdoà
`
k\m³m\kkjmo³\ps³\kkmj^c`n³màbg`h`io\dm`n'³jp³command and
control³'di³hpmkj³g`mdndhnoòj^³n`ojmk³`_³ji³Ç`^od\b`m³`ibmk³pj
\oo`di_m`³pi³j]e`^oda³`iqdmjii`h`io\g³_jiià)³Ojpo`ajdn'³dg³h`o
`i³gphdâm`³pi`³^ji_dodji³dhkjmo\io`³_`³màpnndo`³5³g\³hdn`³`i

Dinodopo³_p³ àq`gjkk`h`io³_pm\]g`³`o³_`n³m`g\odjin³dio`mi\odji\g`n
_

kg\^`³_`³o`gg`n³o\s`n³iœ\³_œdioàmäo³lp`³nd³^`gg`n(^d³njio³adsà`n³Ç³pi
idq`\p³di^do\oda³\kkmjkmdà³`o³nd³`gg`n³k`pq`io³k`n`m³npm³g`n³^cjds
_`³b`nodji³_`n³`iom`kmdn`n)³K\m³\dgg`pmn'³g`n³kjnnd]dgdoàn³_`³_daaà(
m i^d`m³bàjbm\kcdlp`h`io³g`n³o\ps³ào\io³^jiom\dio`n'³g`n
`
à^jo\s`n³kmàn`io`io³_`³mà`gg`n³gdhdo`n³lp\i_³dg³nœ\bdo³_`³kjggp(
odjin³gj^\g`n)
Gœàop_`³ntiocàodn`³g`³^jin`inpn³àh`mb`\io³npm³g`³^c\hk
_œ\kkgd^\odji³_p³_jp]g`³_dqd_`i_`)³>`gpd(^d³nodkpg`³lp`³gœpodgdn\(
odji³_`n³à^jo\s`n³i`³k`po³äom`³mà`gg`h`io³epnodadà`³`i³_`cjmn³_`n
b\din³\oo`i_pn³kjpm³gœ`iqdmjii`h`io'³^œ`no(Ç(_dm`³_p³km`hd`m
_dqd_`i_`)³>`^d³iœ`hkä^c`³k\n³lp`³^`mo\di`n³o\s`n³`iqdmjii`(
h`io\g`n³k`pq`io³^ji^jpmdm³Ç³g\³màajmh`³adn^\g`³bàiàm\g`'³`i
a\^dgdo\io³g\³mà_p^odji³_`³_dnojmndjin³kmà`sdno\io`n)³?`³kgpn'
kjpm³lp`³g`n³à^jo\s`n³njd`io³\^^`koà`n'³dg³`no³njpq`io³ià^`nn\dm`
_œ`i³m`nodop`m³pi`³k\mod`³\ps³kjggp`pmn'³njpn³ajmh`³ajma\do\dm`
àqd_`hh`io³kjpm³`i³^jin`mq`m³g`n³q`mopn³di^do\odq`n)³G`³^\n³_`
g\³o\s`³npà_jdn`³npm³g`n³Ijs'³adsà`³Ç³pi³idq`\p³\h]dod`ps³`o
^jh]dià`³Ç³pi³hà^\idnh`³ `³m` dnomd]podji³lp\nd³ajma\do\dm`'
_ _
`no³d^d³omân³dggpnom\oda)
>`n³`in`dbi`h`ion'³odmàn³d^d³_`³gœ`skàmd`i^`³]mdo\iidlp`'
^jiq`mb`io³\q`^³^`ps³_`n³m`qp`n³om\inq`mn\g`n³_`³gœJ>?@)³Gœ\k(
kmj^c`³hjijbm\kcdlp`³t³\kkjmo`³^`k`i_\io³pi`³qdndji³kgpn
_ti\hdlp`)³@i³pi`³_du\di`³_œ\iià`n'³gœdino\pm\odji³_`n³à^jo\s`n
\p³Mjt\ph`(Pid³\³^jiip³_`n³kmjbmân³dhkm`nndji\ion'³\p(_`gÇ
_`n³^c\ib` _ ³h\ej à³kjgdodlp`)³Dg³nœ\bdo³gdz_œpi`³qàmd(
h`ion³ ` mdo
o\]g`³màajmh`'³^jh]di\io³g\³^mà\odji³_`³ijpq`gg`n³o\s`n'³g\
npkkm`nndji³_`n³h`npm`n³\bdnn\io³^jhh`³¡ np]q`iodjin³Ç³g\
kjggpodji ¬'³g`³¡ q`m_dnn`h`io ¬³_`³g\³adn^\gdoà)³
?`³ijpq`gg`n³o\s`n³jio³\dind³àoà³^màà`n'³npdq\io³g`n³kmdi^dk`n
¡ kdbjpqd`in ¬³àqjlpàn³^d(_`nnpn)³@i³m`gâq`io³g`n³o\s`n³npm³g`n
_à^c\mb`n'³^`gg`n³npm³g`n³bm\ipg\on³`o'³kgpn³mà^`hh`io'³g\³o\s`³npm
g`³^c\ib`h`io³^gdh\odlp`³`o³gœdiomj_p^odji³_`³kà\b`n³_`³^jib`n(
odji³Ç³Gji_m`n)³<³^`³ejpm'³^`n³kà\b`n³^jinodop`io³gœ\kkgd^\odji
jkàm\odjii`gg`³g\³kgpn³\q\i^à`³_`n³d_à`n³_àq`gjkkà`n³k\m³Qd^fm`t
dg³t³\³pi`³om`io\di`³_œ\iià`n)³Gœ`skàmd`i^`³\³npn^doà³didod\g`h`io
_`n³mà\^odjin³omân³_p]do\odq`n³^c` ³g\³kgpk\mo³_`n³j]n`mq\o`pmn
u
am\iá\dn)³Kjpmo\io'³g`n³km`hd`mn³mànpgo\on³n`h]g`io³omân³a\qj(
m\]g`n³`o³^jiadmh`io³g`³mìg`³_`n³di^do\odjin³hjiào\dm`n³kjpm
jmd`io`m³g`n³^jhkjmo`h`ion³`i³a\q`pm³_`³g\³kmjo`^odji³_`³gœ`iqd(
mjii`h`io)³?`³kgpn'³jio³àoà³npkkmdhàn³g`n³àgàh`ion³_`³g\³adn^\(
gdoà³`sdno\io`³jkàm\io³^jhh`³_`n³¡ np]q`iodjin³Ç³g\³kjggpodji ¬
\q`^³gœàgdhdi\odji'³_ân³adi³,44/'³_p³_daaàm`iod`g³`iom`³b\ujg`³`o
npk`m^\m]pm\io)³@iadi \³ jkàmà³g`³¡ q`m_dnn`h`io ¬³_
'³ àoà³ `³^` `
oo
adn^\gdoà³`sdno\io`'³\