La fiscalité environnementale, instrument économique par excellence

Journal article: Whatever economics takes into account the externality or the public good characteristics of the natural environment, these are market failures that need to be regulated. Among the available regulation intruments, taxes are the most efficient and exert the greatest incentives to innovate. Recycling the tax revenue may also allow to seek a double dividend and to correct the potential inequalities due to the environmental regulation.

Author(s)

Mireille Chiroleu-Assouline

Journal
  • Revue française de finances publiques
Date of publication
  • 2011
Keywords JEL
H23 Q5
Keywords
  • Environmental tax
  • Externality
  • Public good
  • Double dividend
Pages
  • 17-25
Version
  • 1