Effets externes et taxation optimale: Une application à la taxation de l'énergie en France

This paper provides an empirical application of Cremer et al. [1998] to the taxation of energy in France. We first estimate the model through a calibration based on INSEE data. Then we solve the optimal taxation problem numerically. We level. Furthermore, it may be better to impose not tax at all rather than to impose a tax according to the Pigowian rule. Finally, the optimal tax on energy does in general have a negative impact on the welfare of the individuals with the lowest productivity.