eprintid: 49875
rev_number: 22
eprint_status: archive
userid: 195
dir: disk0/00/04/98/75
datestamp: 2024-11-25 07:55:32
lastmod: 2024-11-25 09:39:42
status_changed: 2024-11-25 07:55:32
type: article
metadata_visibility: show
creators_name: Bin, Fabrice
creators_id: Fabrice.Bin@ut-capitole.fr
creators_idrefppn: 094179018
creators_halaffid: 81148
title: Taxes nutritionnelles, fiscalité environnementale : quel avenir pour les taxes comportementales ?
ispublished: pub
subjects: subjects_DROIT410
subjects: subjects_DROIT44
abstract: Fiscalité nutritionnelle et fiscalité environnementale sont deux exemples de la fiscalité comportementale. Malgré leurs limites et les critiques légitimes dont elles sont l’objet, elles restent plus que jamais d’actualité car elles peuvent être d’utiles instruments de politique publique.

Abstract
Nutritional taxation and environmental taxation are two examples of behavioural taxation. Despite their limitations and the legitimate criticisms levelled at them, they remain as relevant as ever, because they can be useful instruments of public policy.
date: 2024-11-15
date_type: published
publisher: Institut droit et santé
faculty: iep
divisions: LASSP
keywords: Behavioural Taxation
keywords: Sin Tax
keywords: Nutritional Taxation
keywords: Health Tax
keywords: Environmental Tax Law
keywords: Public Policies
french_keywords: Fiscalité comportementale
french_keywords: Fiscalité nutritionnelle
french_keywords: Droit fiscal de l’environnement
french_keywords: Politiques publiques
language: fr
has_fulltext: TRUE
view_date_year: 2024
full_text_status: restricted
publication: Journal du Droit de la Santé et de l'Assurance Maladie
number: n° 41
place_of_pub: Paris
pagerange: 67-74
refereed: TRUE
issn: 2269-9635
harvester_local_overwrite: eprintid
harvester_local_overwrite: userid
harvester_local_overwrite: faculty
harvester_local_overwrite: dir
harvester_local_overwrite: site
harvester_local_overwrite: type
harvester_local_overwrite: french_keywords
harvester_local_overwrite: keywords
harvester_local_overwrite: number
harvester_local_overwrite: date
harvester_local_overwrite: pagerange
harvester_local_overwrite: creators_name
harvester_local_overwrite: language
harvester_local_overwrite: divisions
harvester_local_overwrite: abstract
harvester_local_overwrite: title
harvester_local_overwrite: publication
harvester_local_overwrite: creators_id
harvester_local_overwrite: publish_to_hal
harvester_local_overwrite: refereed
harvester_local_overwrite: subjects
harvester_local_overwrite: pending
harvester_local_overwrite: note
harvester_local_overwrite: date_type
harvester_local_overwrite: issn
harvester_local_overwrite: ispublished
harvester_local_overwrite: creators_idrefppn
harvester_local_overwrite: creators_halaffid
harvester_local_overwrite: publisher
harvester_local_overwrite: place_of_pub
harvester_local_overwrite: hal_id
harvester_local_overwrite: hal_version
harvester_local_overwrite: hal_url
harvester_local_overwrite: hal_passwd
site: ut1
publish_to_hal: TRUE
hal_id: hal-04801459
hal_passwd: doflh5
hal_version: 1
hal_url: https://hal.science/hal-04801459
citation:   Bin, Fabrice <https://www.idref.fr/094179018>  (2024) Taxes nutritionnelles, fiscalité environnementale : quel avenir pour les taxes comportementales ?    Journal du Droit de la Santé et de l'Assurance Maladie (n° 41).  pp. 67-74.       
document_url: https://publications.ut-capitole.fr/id/eprint/49875/1/BinAvenirdestaxescomportementales0.pdf