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Lobjet de ce chapitre est de donner un apercʹu des types de taxes et subventions energetiques en place dans les 71 pays etudies et de fournir une estimation de leur effet net sur les finances publiques. Y sont ensuite compares les valeurs du taux effectif net de lenergie (TEE net) des différents usages énergetiques, qu'ils concernent les énergies fossiles ou les sources non émettrices de CO2, telles que l'hydraulique, l'eolienne et la solaire. Le TEE net correspond a la somme des droits daccise sur les combustibles et carburants, ainsi que sur lelectricité, des taxes carbone et des prix des permis négociables demissions de CO2 liees aÌ€ la consommation denergie, apres déduction des subventions aux énergies fossiles et a lelectricité qui abaissent les prix énergétiques hors taxes. En l'occurrence, il est notamment utilisé pour vérifier si les énergies fossiles sont effectivement davantage taxées que les autres sources denergies ainsi qu'a comparer les taux effectifs d'imposition du diesel et de lessence.

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This paper explores the trade-off between incentive effects and administrative costs associated with the implementation of various environmental tax instruments, with special reference to carbon taxes. In a simple model, we show under what conditions it is optimal to use input rather than emission taxes to internalize environmental externalities. Mixed tax regimes are also studied. If linkage of emissions to inputs is close, if abatement possibilities are costly, and if administrative costs of emission taxes are high, emission taxes should not be introduced. It is shown that these conditions directly apply to current tax policies toward CO2 emissions in several European countries that harness pre-existing energy taxes. First, there is a one-to-one correspondence between carbon content of energy and CO2 emissions. Second, only few possibilities exist to abate CO2 emissions separately. Third, energy excises allow to save on administrative costs. Broadening the carbon tax base by removing certain widely-used exemptions for energy production (and possibly adding emission taxes or abatement subsidies for selected industries) is likely to increase incentives for carbon reduction without significant additional administrative costs.

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