Solidarity-based climate contribution, climate revenue, and application of the 'polluter pays' principle. Proposition for a new and fairer carbon and energy taxation - Press file

The authors define and discuss three pillars for the implementation of a new and fairer carbon and energy taxation. The first one is a stronger application of the 'polluter pays' principle when some economic sectors take benefit of tax exonerations or reduction when households pay a higher CO₂ price than polluting companies. The second one is the introduction of a climate revenue based on a solidarity-based contribution for households with the lowest revenues (two scenarios are proposed). The third one is the funding of major projects for ecological transition to compensate the present lack of investments necessary to meet climate objectives