Taux d'imposition | EPFL Graph Search

Le taux d'imposition désigne deux choses :

soit on parle du taux d'imposition global d'un pays, qui désigne le rapport entre la valeur totale de l'imposition et le PIB du pays;
soit on parle d'un taux d'imposition spécifique, défini par rapport à un revenu, la consommation d'un produit, ou un impôt particulier. Pour un impôt donné, le taux d’imposition est le montant total prélevé sur les agents économiques divisé par l’assiette fiscale sur lequel cet impôt s'applique. On peut aussi évaluer le taux d'imposition pour différentes catégories et le taux d'imposition marginal.

Catégorie:Fiscalité

The Rebound Effects from Industrial Energy Efficiency Improvements

In energy policy, energy efficiency constitutes a central element in reducing domestic and, specifically, industrial en-ergy use. Unfortunately, the effectiveness of energy efficiency improvements in achieving its targets is known to be limited by rebound effects. Rebound effects follow from economic and behavioral adjustments to the efficiency improvements themselves. This thesis investigates such rebound effects in the case of annual industrial energy effi-ciency improvements in Switzerland. To this end, we develop a recursively dynamic computable general equilibrium model, which takes special account of the relationship between energy and capital in perpetuating rebound effects. Chapter 2 provides the first assessment of economy-wide rebound effects for Switzerland. We show that industrial energy efficiency improvements are only partially effective in reducing energy use, as we find substantial rebound effects, both domestically and for all non-energy good sectors. The sector-specific results crucially depend on the energy and capital intensities of the respective sectors. Moreover, we find that our more sophisticated representation of capital lowers the simulated rebound effects. Conversely, existing traditional rebound assessments with a homoge-nous capital stock may overestimate rebound effects.Chapter 3 adds to the scarce knowledge on the rebound mechanisms that actually cause energy efficiency to be less efficient than anticipated. It illustrates that industrial energy efficiency improvements in Switzerland lead to economy-wide rebound effects in equal parts via partial equilibrium and general equilibrium channels. We find this by undertak-ing a decomposition analysis of rebound effects. We show composition and trade effects (i.e. general equilibrium effects) to be the main rebound mechanisms for energy-intensive industries. Sectors with a high share of value added, however, primarily rebound due to substitution away from capital towards energy. Chapter 4 analyses the mitigation of rebound effects with economic instruments in order to maximize the energy savings from efficiency improvements. We explore the suitability of uniform taxes to increase the efficacy of energy efficiency in reducing energy use and investigate the economic impact of such taxes. The tax rates are endogenously determined to fully offset economy-wide rebound effects in Switzerland. We demonstrate that the economic gains from the energy efficiency improvements still outweigh the costs of the taxation if revenue is recycled by reducing pre-existing taxes. The more energy carriers are taxed simultaneously, the more efficient the tax scheme is, as unwant-ed substitution effects can be avoided. We demonstrate that rewarding energy-reducing sectors in a bonus-malus scheme proves the most efficient way to mitigate rebound effects, as it retains most of the economic gains of the energy efficiency improvements.In conclusion, we show that it is essential to evaluate the expected rebound effects and to compensate for them with complementary policies, such as energy taxes. Such economic policy instruments could mitigate rebound effects for sectors with strong partial equilibrium rebound mechanisms, while for energy-intensive sectors a more holistic ap-proach using multiple policy instruments needs to be pursued. Finally, we highlight the potential for rebound mitiga-tion to increase energy savings from energy efficiency improvements.

EPFL2022

Simultaneous Modeling of Endogenous Influence of Urban Form and Public Transit Accessibility on Distance Traveled

Laetitia Bettex, Luis Fernando Miranda Moreno

This paper describes an attempt to understand better the endogenous relationships between urban form, accessibility to public transit, and daily travel distance. A model of two simultaneous equations was implemented. The model took into account the interaction between the ownership of vehicles and the choice of household location as explanatory endogenous variables for total distance traveled by respondents. Choice of household location was defined on the basis of cluster analysis (neighborhood typology) driven by land use mix, population density, and accessibility to transit. With socioeconomic variables controlled for, the impacts of neighborhood typologies combined with car ownership levels as endogenous choices were estimated with the use of a model with simultaneous equations. This research used data from the Quebec City, Quebec, Canada, origin destination survey conducted in 2001. The data set included responses from more than 50,000 individuals. Among other results, the presence of endogeneity was confirmed. When endogeneity was not taken into account, the joint effects of car ownership and household location choices were underestimated. According to the model with simultaneous equations, the total distance traveled by individuals was primarily influenced by employment status and household structure. In fact, the total distance per individual had an average rate of growth of 50% when the individual was working full-time. The distance also increased by 5.7% per child and decreased by 2.4% per person. Although the elasticities of urban form and transit supply variables introduced individually into the model were small, the elasticities of neighborhood type as endogenous variables were much more relevant.

2011

The public acceptance of green taxes

Philippe Thalmann

In September 2000, 4.7 million Swiss citizens were invited to vote on three proposals for taxes on fossil energy. They differed by tax rate and mode of revenue recycling. All three were rejected, one by only 3.4%. I analyze the votes using individual data of a postreferendum survey. Few voters paid attention to the fine differences between the proposals made. Those who did favored the smaller tax with revenues earmarked for a wide range of subsidies. The promise of a favorable direct impact on employment made by a mini green tax reform was not understood or valued. Citizens with leftist affinities and better education were more favorable.

2004

The Rebound Effects from Industrial Energy Efficiency Improvements

Michel Zimmermann

EPFL2022