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Réforme de la fiscalité : impacts macro-sectoriels sous contrainte de réduction des émissions de Gaz à Effet de Serre

Abstract : This thesis studies the interactions between climate and fiscal policies, in terms of dynamic, intergenerational and sectoral effects. First, we identify the main goals encompassed by environmental tax reforms as well as the main structural conditions influencing the success of such a reform. In a second part we develop an overlapping generations model to assess the economic, intergenerational and sectoral impacts of different tax reforms in France. More precisely, our results show that taxing final energy and reducing labor taxes represents the most efficient way to combine climate and economic goals, in terms of welfare, and might lead to reaping the double-dividend. In a final chapter, this thesis focuses on the power generation sector, a major player in the energy transition. We study how different scenarios for climate and fiscal policies can impact production costs and investment decisions in this sector. If pursuing the double-dividend does not allow to reduce public debt, we show that the upward pressure on the capital cost could disadvantage investments in low-carbon technologies such as renewable technologies. On the basis of a macroeconomic approach on one hand and a sectoral approach on the other hand, this thesis illustrates the trade-off that governments may face in designing their climate policy: minimizing the economic cost or prioritizing the repayment of the public debt.
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Submitted on : Monday, May 6, 2013 - 10:22:29 AM
Last modification on : Wednesday, January 23, 2019 - 10:29:08 AM
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  • HAL Id : pastel-00820573, version 1



Claire-Marie Bono. Réforme de la fiscalité : impacts macro-sectoriels sous contrainte de réduction des émissions de Gaz à Effet de Serre. Economies et finances. Ecole Polytechnique X, 2013. Français. ⟨pastel-00820573⟩



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