Verdissement de la fiscalité: à qui profite le double dividende ?

Resume La litterature sur le do uble dividende etudie la poursuite simultanee de deux objectifs ± O¶DPpOLRUDWLRQGHODTXDOLWpGHO¶HQYLURQQHPHQWSDUO¶LQVWDXUDWLRQRXO¶DXJPHQWDWLRQG¶XQHWD[HHQYLURQQHPHQWDOH SUHPLHUGLYLGHQGH HWO¶DXJPHQWDWLRQdu bien -etre social grâce a la diminuti on des distorsions provoquees par le reste du systeme fiscal (second dividende). 1RXVSURSRVRQVG¶DOOHUDX -dela des resultats usuels de la litterature , ROHVHFRQGGLYLGHQGHQHSHXWrWUHDWWHLQWTX¶DXGpWULPHQWG¶XQJURXSHG¶DJHQWVTXLGRLWVXSSRUWHUODF harge de la taxe , en etudi ant les conditions a reunir afin de concilier OH GRXEOH GLYLGHQGH DYHF GHV FULWqUHV G¶pTXLWp /D UpIRUPH GRLW GRQF DWWHLQGUH WURLV REMHFWLIV OD TXDOLWp GHO¶HQYLURQQHPHQWO¶HIILFDFLWppFRQRPLTXH LHOHJDLQPDFURpFRQRPLTXH H t la Pareto amelioration. Cet objectif triple QpFHVVLWHGRQFWURLVLQVWUXPHQWVODWD[HHQYLURQQHPHQWDOHODWD[HVXUOHVVDODLUHVHWO¶LQGLFHGHSURJUHVVLYLWpILVFDOH1 ous montrons que les proprietes redistributives de la fiscalite sur les salaires sont un outil de correction des distorsions sociales induites par la politique environnementale. Nous proposons ainsi de recycler les recettes de la fiscalite carbone par une EDLVVHQRQOLQpDLUHGHO¶LPS{WVXUOHUHYHQX qui combine une reduction GXWDX[G¶LPS osition de la premiere tranche de O¶LPS{WVXUOHUHYHQX FHTXLEpQpILFLHjWRXVOHVDJHQWV HWXQHKDXVVHGXWDX[GHVWUDQFKHVVXSpULHXUHV GRQWOHFR€WVHUDsupporte par les hauts revenus). Ce dernier mecanisme permet de compenser le caractere re gre ssif de la fiscalite carbone. Mots cles : Fiscalite ± Ecotaxe ± Double dividend e ± Agents heterogenes ± Bien -etre ± 3URJUHVVLYLWpGHO¶LPS{W . Abstract 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 (second dividend). By investigat ing the conditions that would reconci le the double dividend with some social equity criteria , this work go es beyond the usual results of the literature in which the second dividend is to be achieved at the expense of a group of agents who should bear the main part of the tax burden. The refor m should achieve three goals: environmental quality, economic efficiency (ie the macroeconomic gains)