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Composante carbone, rapprochement diesel-essence, réforme de la TICPE : Transition énergétique ou fiscale ?

Abstract : The Finance Bill for 2014 (PLF 2014) introduced a carbon component in the TICPE –also called climate-energy contribution or carbon tax. Thereafter, the parliamentarians also played specifically on fuel taxes (game on the diesel / gasoline spreads). After several failures of the taxation of fossil fuels reform (2000, 2009), analysis of the process leading to the vote of these measures provides the opportunity to test the hypothesis that public policies vary by more than their instruments their goals. It should allow us to highlight the public policy choices thus made and trace the changes made. To do this, we examined the creation and operation of an environmental taxation Committee (CFE) (December 2012), consultation device between “stakeholders” that made visible the conditions for the emergence of this transformation. The analysis is based on an important written material, both from CFE and Parliament, supplemented by semi-directive interviews (conducted mainly between April and October 2014). To (try to) clarify all the characteristics of this process, we organized this report in five chapters. The first two account for reform TICPE in ideas and issues (put a price on carbon, secure a transfer of taxation to resource consumption), in choice of instrument (existing) –question of what ?The third chapter describes the descent (environmental) and composition of the CFE –question of who ? The last two chapters return to the conditions of progress of various interaction devices (CFE, legislative) –question of how ? The general conclusion returns to this set to question the qualification of transformations involved –energy or fiscal transition ? Indeed, the choice of reforming the TICPE structure has several characteristics indicative of political sense. One related to a segmentation of public action : fossil fuels are concerned. Another bound to a taxation of consumption : the indirect tax that is mobilized.
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Submitted on : Thursday, October 19, 2017 - 12:36:53 PM
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Marianne Ollivier-Trigalo. Composante carbone, rapprochement diesel-essence, réforme de la TICPE : Transition énergétique ou fiscale ?. [Rapport de recherche] Université Paris-Est, LVMT (UMR T 9403), École des Ponts ParisTech, IFSTTAR, UPEMLV. 2017. ⟨hal-01619359⟩



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