7. Glossary

Double dividend; double dividend

Theory based on the idea that an environmental tax produces two beneficial effects, the first being to make the polluter pay a contribution, the second being to encourage the polluter to change his behavior if he no longer wishes to pay the contribution. The double dividend theory provides a criterion for distinguishing environmental taxation from (ordinary) fiscal taxation.

Externalités négatives; negative externalities

The damaging consequences of pollution for society as a whole, in terms of environmental, health and infrastructure degradation. One of the functions of environmental taxation is to take into account the cost of these negative externalities, which it passes on to the polluter in the form of an environmental tax. In this way, the real cost of producing a polluting...