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- ISIDORE Id: 10670/1.61af76...
- halshs: halshs-04331432
- doi: 10.2307/48744149
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info:eu-repo/semantics/altIdentifier/doi/10.2307/48744149
info:eu-repo/semantics/OpenAccess
Mots-clés
Targeting principle Local externality Pollution Pigovian tax Consumption taxes Fuel Budget de famille D - Microeconomics/D.D1 - Household Behavior and Family Economics/D.D1.D12 - Consumer Economics: Empirical Analysis H - Public Economics/H.H2 - Taxation, Subsidies, and Revenue/H.H2.H21 - Efficiency • Optimal Taxation H - Public Economics/H.H2 - Taxation, Subsidies, and Revenue/H.H2.H23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies Q - Agricultural and Natural Resource Economics • Environmental and Ecological Economics/Q.Q5 - Environmental Economics/Q.Q5.Q53 - Air Pollution • Water Pollution • Noise • Hazardous Waste • Solid Waste • Recycling Q - Agricultural and Natural Resource Economics • Environmental and Ecological Economics/Q.Q5 - Environmental Economics/Q.Q5.Q54 - Climate • Natural Disasters and Their Management • Global WarmingSujets proches
Duties Fee system (Taxation) Taxation, Incidence of Tax reform Tax policy TaxesCiter ce document
Stéphane Gauthier et al., « Targeting taxes on local externalities », HAL SHS (Sciences de l’Homme et de la Société), ID : 10.2307/48744149
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Résumé
We consider optimal anonymous consumption taxes in situations where the magnitude of an externality varies with individuals who cause it. For instance, urban fuel consumers generate greater pollution damages compared to rural consumers, but both groups are subjected to the same fuel tax. We provide a condition for the validity of the targeting principle, where external concerns are only addressed through the tax imposed on the commodity responsible for the externality. When this condition holds, one can separate the equity/efficiency and environmental components of this tax. An illustration suggests that Pigovian considerations explain most of the fuel tax in France.
