Taxes levied on the carbon content of fuels (carbon taxes) are being considered in many OECD countries as a possible policy instrument to reduce carbon dioxide emissions. This paper first reviews the policy response in Member countries to the threat of global warming. It then discusses the link between carbon emission intensities and current energy prices, touching also on the relative price effects of current energy policies and the implicit carbon taxes reflected in present energy taxation for different fuels. Finally, the likely size of carbon taxes and associated tax revenue is illustrated by simulations of OECD's GREEN model for equiproportionate emission cuts and a global permit trading system ... Dans la plupart des pays de l'OCDE on-considere les taxes percues sur les combustibles en fonction de leur teneur en carbone (les taxes sur le carbone) comme un des moyens de reduire les emissions de dioxyde de carbone. Ce document passe en revue les reactions de politique economique des pays Membres face a la menace d'un rechauffement planetaire. Il etudie ensuite le lien entre les prix courants de l'energie et l'intensite des emissions de carbone ainsi que les effets des politiques energetiques sur les prix relatifs. Les effets de prix relatifs sont mis en evidence en calculant des taxes implicites sur le carbone qui refletent le systeme actuel de taxation de l'energie pour differents combustibles, Enfin le montant probable des taxes sur le carbone et des taxes sur le revenu qui y sont associees est illustre par des simulations du modele GREEN de l'OCDE concernant des reductions equiproportionnelles d'emissions et un systeme global d'echanges de droits d'emissions ...
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