1.
Let-us invent a more responsible taxation for a more sustainable world
Paris, 20 November 2020
“ We can not solve our problems with the same level of thinking that created them.”
Albert Einstein
We all are concerned by:
economic development,
social justice,
ecological transition.
Let's work together for a more responsible taxation
In a more sustainable world!
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Tel : +331 4633 7476 ; +336 8546 1982 ; + 336 6357 5005 ; +336 2424 6023
Look at this coffre grinder, kids, it can
be our first step toward a happy
sobriety
and USB
stick?
where is the
electrical
outlet ?
Which
brand?
Does it
pick up
wifi?

2.
Let-us invent a more responsible taxation for a more sustainable world
Taxation is a powerful lever in the economic and social world
Distribution Financing Orientation
of wealth of public policies of private investments
Since 1954,
The world has changed,
Is taxation still appropriate ?
In 1954, Maurice Lauré
A French guy, invented VAT
In 2020, so many changes have
occurred in terms of population,
geopolitics, air traffic, international
trade, digital economy, global warming
climatique, …

3.
The world has become unequal unsustainable and unstable
• Reducing inequalities goes hand in hand with enhanced economic stability
and more sustainable growth (1)
• However, the richest 3% share 67% of world heritage
• The raid on natural resources is accelerating (2) Forests and oceans absorb
only half of the CO² emitted.
Evolution des consommations d’énergie
Ostrom's recommendations for managing
common goods and planet earth
(1) Cf. Rawls (1971), Stiglitz, Ch. Lagarde (2) Source : rapport Meadows
(3) Source : Nicolas Stern (4) préconisations d’Ostrom (5) Grandjean-Jancovici
The world has become unequal in terms of income, heritage, pollution and human development humain (HDI)
It is possible to live better by reducing emissions. (3)
Natural resources are common goods to be managed in
the general interest (4)
> Voices are being raised everywhere to take
externalities into account in economic choices
The price of raw materials is volatile, due to the financial markets
International organizations seek to regulate markets without succeeding
The concept of GDP does not take into account limited resources, the environment and social cohesion
The speculative economy hinders the real economy and the ecological transition (5)

4.
Taxation must make it possible to reconcile economy, ecology and social
In the spirit of the sustainable development goals,
taxation should promote:
Ecological investments to preserve our common planet;
Access for all to a life of dignity, including for future
generations;
A more equitable distribution of goods
We need :
Awareness and new thinking mechanisms
Effective instruments that are consistent with the targeted
strategy.

5.
Let us invent a taxation which reconcile economy, ecology and social
Good initiatives remain limited:
Carbon taxes increasing taxation have been rejected
Initiatives such as the citizens' “Carbon card” remain marginal
The carbon market and its European version of emission quotas (ETS) remains ineffective
Maybe they were aiming too high?
Of course, we do not know how to properly measure the carbon footprint and CSR,
but technologies have made progress (IoT, Big data, IA ...) and there are many labels
Maybe they were aiming too low?
The three ecological, economic and social objectives are important To forget only one
demotivates part of the population
Maybe they were aiming close?
By prioritizing ecology at the cost of an economic collapse?
By privileging the rich to the detriment of the poor and the small?
By privileging the world to the detriment of France?
By prioritizing growth to the detriment of quality of life?
Taxation is not just a specialist matter, it concerns everyone.

6.
Reforms are possible: 1) modulating VAT
Many countries apply reduced rates are to VAT
to take into account the impact environmental (eg heat
from renewable energies) and social (eg books, social
housing, certain shows),
but the standard rate, which is largely the majority,
penalizes added value, which goes against public
policies aimed at creating value and therefore, wealth
and employment.
It seems possible to go to the end of the logic aimed at
modulating VAT by:
an increased rate for products and services with negative
externalities (e.g. proven pollution)
a reduced rate for positive externalities (e.g. jobs created
nationally)
a standard rate for “neutral” products and services, such
as financial transactions, which are currently low tax
VAT is a tax on consumption.
Modulating it by externalities would make it a more economical tax by favoring, for example,
national and local productions over imported productions

7.
Reforms are possible: 2) Tax asset grabbing
Today some companies are as powerful as
states and a handful of people have taken
over half of the world's heritage.
Development aid partly compensates for this
legitimate need, but it is provided by states on a
voluntary basis. Would it be possible to recognize
the debt that arises from history and geography?
Developing countries want the same
opportunities as developed countries,
by having the right to access wealth and
common goods (water, energy, rare metals,
etc.).
Homeowners pay property taxes and housing
taxes
Having realized that we are all linked on the fate
of our common home, can we imagine the
equivalent of a property tax on a global scale?
As Greenpeace suggests a green wealth tax, would it be
possible to tax asset grabbing to the detriment of those
who have little and towards future generations?

8.
New methods have proven their efficiency
When the stakes are high and the
communities of interest are multiple, it is
unthinkable to obtain a consensus on a
solution
Actors like Adam Kahane have successfully used the
scenario method, inviting opposing actors to jointly build
four alternative scenarios.
Traditional decision-making methods (position of the
problem, call for expert, decision and implementation)
do not apply well to societal problems from which
minorities are excluded
Les méthodes classiques de décision (position
du problème, appel à expert, décision et mise
en œuvre) s’appliquent mal aux problèmes
sociétaux dont les minorités sont exclues
The usual methods of innovation lend
themselves well to complicated problems and
poorly to complex problems at work in living
organisms
New approaches to innovation, such as the U
theory or the C-K method have been proven to
solve complex problems

9.
Engineers at the service of taxation
There is a strong expectation from civil society for a more equitable and sustainable world; Tax professiona
need accurate data in order to base the tax base and set the tax rate; Engineering techniques open up new
possibilities for measuring and labeling the ecological footprint and the positive and negative externalities
products and services.
Dynameans engineers https://dynameans.com offer to work with tax specialists and key players in civil
society to mobilize our respective skills (Collective Intelligence, Internet of Things, Data Mining, Artificial
Intelligence, etc.) with a view to associating each product and service with a sustainable development inde
capable of serving as a basis for more responsible taxation for a more sustainable world
Linkedin Group: https://www.linkedin.com/groups/13919465/ responsible
Contacts : contact@dynameans.com ; alain.ducass@energeTIC.fr ; anasemedo75@gmail.com ; cristina@frenchinnovation.com
Tel : +331 4633 7476 ; +336 8546 1982 ; + 336 6357 5005 ; +336 2424 6023