[fre] Le propos de cet article est de vérifier dans quelle mesure l'existence d'un marché international de permis d'émission de gaz à effet de serre (GES) influe-t'elle sur les possibilités nationales de double dividende (environnemental et économique) par transfert de charge fiscale de...

[eng] This paper aims at clearing up misunderstandings about the social impacts of carbon taxes, which proved to be a decisive obstacle to their further consideration in public debates. It highlights the gap between the cost of a carbon tax reform as it is spontaneously perceived by the...