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Environmental taxation in the face of the climate emergency


Almost fifteen years after publication of the Conseil des Impôts (Tax Council) report "Fiscalité et environnement" (Taxation and the Environment –2005), its successor, the Conseil des Prélèvements Obligatoires (CPO – Council of Mandatory Contributions) decided to return to the subject of environmental taxation.
There have been far-reaching changes in environmental taxation since the earlier report, and the issues involved have become increasingly acute, both as regards its contribution to achievement of environmental goals and its acceptability for taxpayers.
This study takes a wide approach to environmental taxation as its starting point, conventionally defined as all tax measures that have an impact on the environment. The extreme heterogeneity of measures that this expanded scope includes led the Council to focus its study on fossil energy taxation and carbon taxation, which concentrate the main budgetary and taxpayer-sensitivity issues.

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