Taxation of International Transport

For aviation, the study examines the constraints and opportunities for implementing a tax on civil aviation fuel, , which could generate between 5.8 and 18 billion euros a year. These funds could support measures to adapt to climate change and encourage a transition to greener transport. The conclusions were incorporated into the recommendations for the Summit for a New Global Financial Pact in June 2023.

For maritime transport, the study examines the economic effects of a carbon tax, assessing its impact on trade flows, consumer purchasing power, and CO2 emissions. Three major conclusions emerge: the tax affects countries unfairly, penalising poorer countries more; it has little impact on reducing CO2 emissions; and the tax resources generated are much lower than the associated economic costs. 

This analysis provides a quantitative basis for ongoing international discussions and negotiations. 

↪ Publication of the working paper « Navigating international taxation : the effects of a carbon levy on shipping » (Vianney Dequiedt, Audrey-Anne de Ubeda et Edouard Mien, May 2024), with a policy brief summarising findings and recommendations.

↪ Dissemination to French and international institutions, including in the August DGM (MEAE) newsletter

↪ Presentation of results at COP29 and in academic forums

↪ Contribution to French government discussions on the future of the Solidarity Fund for Development and the use of taxes on flights and financial transactions