The idea pigouvienne of a tax carbon rests on the tax on fossile fuels (Hydrocarbures, coal, Natural gas) with a variable Taux. This rate would depend mainly, even exclusively, of the carbon contents of fuel considered, and thus of the emissions of Carbon dioxide (CO₂). This measurement takes as a starting point the proposals made in the years 1920 by the liberal economist neo-classic Arthur Cecil Pigou.

The proposal has been taken again in France for a few years and invaded the political debate by its inscription in the five proposals of the ecological Pacte of Nicolas Hulot.

Objectives of the tax carbon

Its defenders in France, Jean-Marc Jancovici and Nicolas Hulot, insist on the fact that the tax carbon pursues two goals of safeguard of the men and planet:

• To carefully prepare the company with an exhaustion progressive, inescapable, fossil energy resources.
• To reduce the emissions of CO₂, Gas with greenhouse effect, to limit the catastrophes promised by the Climate warming.

Fundamental properties

To be effective on these objectives, the tax carbon should have two fundamental properties:

• To be planned and announced very a long time in advance (for example over 15 years) so that the citizens like the companies can take it into account in their plans for the future without having to suffer from it (in particular by the choice of the least polluting means of transport).
• To be in slow, progressive but perpetual growth. This growth should be higher than that of the purchasing power: it is indeed the only effective means of dissuading the use of energies which contribute to the Climate change.

The income of the tax carbon could be used to facilitate the transition from the company towards a more sober consumption, releasing less CO₂.

Applying country a tax carbon

Sweden

First example observed. The tax was introduced since 1991. It is actually about a contribution tarifiée according to the quantity of fuels consumed (hydrocarbons, natural gas and coal). The reform was parallel to introduced falls of the other taxation of the fuel consumption so that the price for the consumer does not vary, which limited the legibility of the system. Strong exemptions were also granted industries (only 25% of the rates, then 50% today still).

Denmark

Only example of application of the concept of tax carbon with a really modulated rate. The tax applies to all (administrations, companies, households) and rests on the quantity of consumed fuels and electricity. The rate is modulated according to the level of emission in CO₂ of the products.

The principal defect of this device is its cost of management (2% of the product).

Germany

The taxation resting of fuels and electricity was raised since the end of the Années 1990. But the rate is not modulated according to the emissions in CO₂, and coal is not concerned, which does not correspond exactly to the initial concept.

Interesting results were observed (lowers consumption, in particular for the fuels: -12% for the gasoline and -2% for the gas oil first half of the year 1999 enters and first half of the year 2001). Those can however be at least partially allotted to the rise in the price of the barrel, and to the revaluation of the dollar between 1999 and 2001.

the United Kingdom

The Climate Change Levy created in April 2001 sat on the consumption of industries and the trade, as well as public sector. The households are thus not concerned (but were touched by a rise of the Accises on hydrocarbons from 5 to 6% per annum between 1993 and 2000). It is however about a parallel series circuit between the tax carbon and a Taxe on energy, since the nuclear or hydraulic electrical production is not excluded from the device (contrary to renewable energies and the Cogénération).

The emissions in CO₂ of British industry decreased beyond the objectives laid down by sectoral agreements, and this as of 2002.

Others

The Finland, the Norway, the Netherlands also introduced this type of measurements. The New Zealand was to adopt it but went into reverse end 2005 after a change of parliamentary majority.

Sources

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