Contenu de l'article

Titre Fiscalité, environnement et gestion des ressources naturelles
Auteur Jacqueline Aloisi de Larderel
Mir@bel Revue Responsabilité et environnement
Numéro no 65, janvier 2012 Actualité de la pensée d'Yves Martin
Rubrique / Thématique
A – Actes du colloque du 19 mai 2011
Page 21-26
Résumé anglais Economic instruments
Yves Martin fondly recalled that Maurice Allais and Marcel Boiteux had aroused in him a curiosity for economics equal to the interest he already had in engineering. These two professors at the École des Mines led him to discover the utility of economic instruments for managing scarce resources and protecting the environment.Environmental taxes should, in his opinion, be “heavy, not specifically attributed to protecting the environment but also devoted to covering general public expenditures”. These “ecotaxes” would be set at a “rate programmed to gradually increase over several years to allow for technological anticipations and an optimized choice of investments”. Their high rate would do much to restrain behaviors harmful to the environment. There was, he pointed out, a difference between these “genuine” green taxes and the taxes that were called “ecological” because the receipts were handed over to funds for protecting the environment.Yves Martin — one of the first persons to call for the creation of water agencies — thought the importance of this action lay less in the subsidies to be distributed by these agencies than in the royalties they would take in. These royalties were to send a signal that would make all stakeholders realize the value of the resource they were tapping and the cost of the pollution they were producing. Yves Martin's approach to environmental taxes was original in many respects:It identified the structural problems that this fiscal system should address (for example, the use of automobiles and highway transportation, or the value of forests).These fiscal measures were part of a global program with agencies organized to manage it (the water agencies, ADEME, the interministerial mission on greenhouse gases).This fiscal reform had a macroecomic dimension that would favor the development of a competitive economy and of social justice owing to lower wage taxes.An analysis was made of the potential deviant effects of these fiscal measures, which might lead to economic decisions that were not optimal or that wasted public funds.These thoughts about environmental taxes are valuable in the current context as we face the crucial issues of managing resources, fighting against global warming, improving the competitiveness of our economy, and balancing public budgets.
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