AI Says...
The question of the fair distribution of pollution costs is a crucial issue of our time, and the tax system is a central lever for allocating these costs in a fair and proportional manner. An approach inspired by the maritime rule of "general average and common peril" could offer an interesting perspective for redistributing the burdens linked to environmental disasters and pollution that contribute to global warming.
The Maritime Rule of General Average and Common Peril
In maritime law, the rule of "general average" applies when a ship and its cargo are exposed to danger. Losses that occur voluntarily (for example, jettisoning cargo to lighten the ship and save lives on board) are shared between the shipowner and the owners of the cargo. This means that all beneficiaries of the rescue contribute to the costs incurred, whether they involve repairs or loss of goods. In other words, each party assumes a share of the financial responsibility for losses incurred in the common interest.
Example of a Maritime Incident and Cost Distribution
Consider a case where a cargo ship, to avoid sinking in a storm, decides to offload part of its cargo. This sacrifice stabilizes the ship and protects what remains on board. According to the rule of general average, losses are shared among the different owners of the transported goods, in proportion to the value of their cargo. This solidarity-based approach encourages all parties to collectively bear the cost of the peril.
Parallels with Climate-Related Disasters and Pollution Costs
In the context of pollution and climate change, a similar logic of equitable cost-sharing could be applied at a societal level. The "disasters" linked to climate change – such as floods, storms, or droughts – impose increasingly high costs on cities, states, and citizens themselves. However, not everyone has the same level of responsibility or the same capacity to bear these expenses. Therefore, it is necessary to design fiscal mechanisms to distribute these costs fairly among different actors.
Approaches to Allocate Pollution Costs
Carbon Tax and Fossil Fuel Taxation: A tax on fossil fuels – proportional to CO₂ emissions – is a measure that makes users pay according to their contribution to global warming. For example, a higher tax on air travel or on fuels for polluting vehicles could encourage users to choose less polluting modes of transportation while generating revenue to fund climate adaptation measures.
Urban Toll Systems and Vehicle Emission Fees: In large cities, urban toll systems or specific taxes for the most polluting vehicles can be implemented. This encourages citizens to use less polluting transportation options (electric vehicles, public transport) while contributing to the infrastructure needed to manage environmental impacts.
Eco-Modulation of Taxes on Consumer Products: Some consumer goods generate more pollution or waste than others. Eco-modulation would impose higher taxes on products whose manufacture and use have a significant environmental impact. Thus, more polluting products would be more heavily taxed, while those from environmentally friendly processes would benefit from lower taxation.
Taxing the Most Polluting Companies and Industries: Another approach is to impose taxes proportional to the greenhouse gas emissions of companies. This mechanism, sometimes included in "cap-and-trade" systems, is already used in some regions, encouraging companies to reduce their emissions to lower their tax costs.
Redistribution of Tax Revenues for Climate Adaptation: The revenue generated by these taxes could be redistributed to fund pollution reduction projects and adaptation initiatives, such as coastal protection against erosion, drought management, or improved public transport infrastructure.
Conclusion
By drawing inspiration from the rule of general average, society could better distribute the costs of pollution and climate change among various actors based on their actual environmental impact. The tax system must play a central role in holding polluters accountable while encouraging sustainable behaviors. Environmental taxes applied fairly can not only help offset ecological damage but also foster a transition toward a more planet-friendly economic model, for the benefit of all.