Michelle Harding

Mobilisation des ressources intérieures

La mobilisation des ressources interieures est un enjeu capital pour le financement des services publics et le developpement. Les impots constituent une ressource interieure importante ayant des retombees sur les resultats economiques et sociaux. Une bonne connaissance des differences de niveau d’imposition et de structure fiscale forme la base de discussions sur la mobilisation des ressources interieures et les reformes fiscales. n Ce document presente une analyse du niveau d’imposition et de la structure fiscale de 80 pays ainsi qu’une analyse sur les liens entre ratios impots/PIB, PIB par habitant et structure fiscale, etablie sur la base de donnees mondiale des Statistiques des recettes publiques. Il compare ces indicateurs entre les pays et regions et examine leur evolution dans le temps. La nouvelle base de donnees constitue une source d’information inestimable pour les chercheurs et les specialistes des politiques budgetaires et offre un haut niveau de comparabilite et de fiabilite.

Taxing Energy Use: Patterns and Incoherencies in Energy Taxation in Europe and the OECD

This article compares effective tax rates, in energy and carbon terms, on the full spectrum of energy use in 21 European Union countries and across all OECD countries. The analysis highlights the different tax rates that apply to energy in both groups, with higher and more consistent taxation of energy being observed in the EU-21 countries than in the OECD as a whole. Nonetheless, differences in the taxation of fuels used for similar purposes, or between users of fuels are observed across and within all countries examined. From an environmental policy perspective differences of particular note include the common tax preference provided to diesel relative to gasoline for road use and the low tax rates applied to many fuels employed for heating and process use, and particularly to coal. The analysis suggests that countries are not fully harnessing the full power of taxes on energy use for environmental purposes and that realignment of energy taxes could help to ensure that countries pursue their environmental, social and economic goals as effectively as possible.