ABSTRACT

Environmental taxes have become unbeatable instruments for environmental politics, unbeatable in the way that they can raise money for environmental investments, unbeatable in the way that they marry the ‘polluter-pays principle’ to the rule that he who doesn’t pollute or who invests in order to avoid polluting is given a fiscal reward. Yet such taxes are not implemented randomly but via a large, varied and integrated structure of regulation, regional or departmental urban planning, and financial and technical tools. Many different public bodies are involved: the state, regional groups, water agencies, plus the Agency for Environment and Energy Conservation (ADEME). The agencies are at the heart of the collection and dispersal of tax monies regarding water, air, waste, oil and airport noise.