Overview of environmental taxation in France - Specific report n. 1, The legal framework of environmental taxation - Specific report n. 2; Lessons learned from foreign experiments of environmental taxation - Specific report n. 3; Macroeconomic and environmental effects of carbon taxation -Specific report n. 4; Economic effects of environmental taxation on households and companies - Specific report n. 5

A first report proposes an overview of environmental taxation in France, and notably shows and discusses that this taxation is a composite set of arrangements which differ by their base and by their objective, and that financial stakes of this taxation are representing between 2.2 and 3.3 per cent of the GDP, and are concentrated within the energy sector. It states that several scopes can be envisaged according to chosen taxation instruments. The second report addresses the legal framework of environmental taxation, and notices that there are few standards whereas many international principles and commitments encourage its implementation, that this taxation must comply with a specific legal framework which favours its consistency. It formulates recommendations for a readable and consistent ecological taxation. The third report discusses lessons learned from foreign experiments: instruments mainly based on carbon taxation, stake of maximisation the rate acceptance and of control of risks for companies and households, varying use of taxation incomes depending on countries, identification of some good practices for more transparency and credibility, difficult assessment of the impact of environmental taxation on the environment. The fourth report discusses macroeconomic and environmental impacts of carbon taxation (discussion of existing models and simulations, of usage modes, study of scenarios, discussion of simulation results). The last report addresses economic effects of environmental taxation of households and companies: discussion of the main economic equilibria of environmental taxation, economic effects on households and on companies, scenarios of increase of environmental taxation, effect of an evolution of environmental taxation (results of simulations on households)