Le développement durable est désormais affiché comme une composante essentielle de la stratégie des grandes entreprises. La totalité des entreprises du CAC 40 et du SBF 120 a désormais initié une démarche de développement durable. Cet article s'efforce de mettre en lumière les raisons...

In this paper we aim at theoretically grounding the Reducing Emissions from Deforestation and Forest Degradation + (REDD+) scheme as a contractual relationship between countries in the light of the theory of incentives. Considering incomplete information about reference levels of deforestation...

European countries have increased their use of environmental tax instruments by designing new tax bases. But, many countries have to face the opposition of the public opinion, for fear of the distributive consequences of these environmental tax reforms. This paper sheds light on the distributive...

La littérature sur le double dividende étudie la poursuite simultanée de deux objectifs - l'amélioration de la qualité de l'environnement par l'instauration ou l'augmentation d'une taxe environnementale (premier dividende) et l'augmentation du bien-être social grâce à la diminution des...

This paper analyzes the double dividend issues within the framework of overlapping generations models. We characterize the necessary conditions for obtaining a double dividend, i.e. an improvement of environmental and non-environmental welfare when the revenue from the pollution tax is recycled...

La notion de double dividende se réfère au cas où l'instauration d'une taxe environnementale, à recettes budgétaires inchangées pour l'État, fait apparaître à la fois un bénéfice environnemental et un bénéfice de nature économique. Les premières études théoriques, en équilibre...

This paper analyzes the double dividend and distributional issues within an overlapping generations models framework with involuntary unemployment. We characterize the necessary conditions for the obtention of a double dividend when the revenue of the environmental tax is recycled by a variation...

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....

The double dividend literature studies the simultaneous pursuit of two objectives - improving the quality of the environment through the introduction or enhancement of an environmental tax (first dividend) and increased social welfare by reducing distortions induced by the whole the tax system...

This paper analyzes the environmental tax policy issues when labor is heterogeneous. The objective is to assess whether an environmental tax policy could be Pareto improving, when the revenue of the pollution tax is recycled by a change in the labor tax properties. We show that, depending on the...