For the climate: a fair tax, not just a tax.

Summary The need to fight global warming appears consensual in our country in light of polls according to which 85% of French people are concerned about global warming (IFOP, October 2018). The urgency and the need for a global approach framing all CO2 emissions are recalled by the IPCC. On the other hand, as demonstrated by the Yellow Vests protest movement that started with the increase in the carbon tax, environmental policies remain widely debated. Environmental taxation has been seen as an additional tax motivated more by budgetary considerations than by climate policy. It has also been seen as unfair, especially for the least well-off households and those who have few alternatives, for example, in their means of transport. But without a carbon tax, we will not achieve our objectives of reducing CO2 emissions by 2030. The challenge is therefore to propose profound changes in order to build an efficient and fair system. Efficiency requires that the price signal be safeguarded and justice requires that the costs of environmental measures be shared fairly.