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The French carbon tax was introduced as part of the 2010 Draft Finance Act in the form of a Climate and Energy Tax (Contribution Climat-Energie - CCE), and was then withdrawn. Without going into the political reasons for its withdrawal, this paper will examine how effective it could have been from the environmental and economic standpoints, in particular as carbon taxation has been successfully introduced in other European countries. Methods Taking the example of road freight transport, which is specifically targeted by the legislation, we shall refer to European examples, forecasts made by experts (on the basis of a variety of simulations using macroeconomic models, or the recommendations of the Rocard Commission), and the statements of French stakeholders (shippers, hauliers, federations,…). Conclusion Was the abandonment of the carbon tax justified after its rejection by the majority of the stakeholders on the grounds that it would undermine their competitiveness and impose an excessive tax burden on the sector?

Carbon taxation in France: a failure compared with experience elsewhere in Europe? The case of road freight transport