{"id":2214,"date":"2025-09-16T07:57:46","date_gmt":"2025-09-16T07:57:46","guid":{"rendered":"https:\/\/solidaritylevies.org\/?p=2214"},"modified":"2026-03-13T13:35:28","modified_gmt":"2026-03-13T13:35:28","slug":"report-global-minimum-tax-extractive","status":"publish","type":"post","link":"https:\/\/solidaritylevies.org\/fr\/report-global-minimum-tax-extractive\/","title":{"rendered":"Taxer les pollueurs : Quel est l'impact d'une taxe minimale mondiale sur le secteur extractif ?"},"content":{"rendered":"<div class=\"section swhite\">\n  <div class=\"container\">\n    <div class=\"row\">\n      <div class=\"column\">\n                  <div class=\"w-richtext\"><p><!-- wp:paragraph --><\/p>\n<p>Ce nouveau rapport command\u00e9 par la Global Solidarity Levies Task Force, intitul\u00e9 \"Taxer les pollueurs : Quel est l'impact d'un imp\u00f4t minimum mondial sur le secteur extractif ?\", \u00e9value le potentiel et les limites de l'application de l'imp\u00f4t minimum mondial de l'OCDE \/ G20 (deuxi\u00e8me pilier) au secteur extractif, une industrie tr\u00e8s lucrative et tr\u00e8s polluante au centre des d\u00e9bats sur le climat et le d\u00e9veloppement. En utilisant les donn\u00e9es pays par pays de 27 grandes multinationales extractives op\u00e9rant dans 165 juridictions, les auteurs estiment les recettes qui pourraient \u00eatre g\u00e9n\u00e9r\u00e9es par diff\u00e9rents taux d'imposition minimum et examinent comment les r\u00e9sultats varient en fonction de la conception de la politique et du comportement de l'entreprise.<\/p>\n<p><!-- \/wp:paragraph --> <!-- wp:paragraph --><\/p>\n<p>Leurs conclusions montrent qu'un imp\u00f4t minimum mondial de 15% sur le secteur extractif g\u00e9n\u00e9rerait des recettes modestes, de l'ordre de 17 milliards d'euros par an si l'on extrapole \u00e0 l'\u00e9chelle mondiale. Toutefois, le potentiel de recettes augmente fortement avec les taux plus \u00e9lev\u00e9s, d\u00e9passant 40 milliards d'euros pour un taux de 30% et 100 milliards d'euros pour un taux de 40%. Les auteurs constatent que ces gains sont fortement concentr\u00e9s sur un petit nombre de juridictions et d'entreprises. Les juridictions \u00e0 faible taux d'imposition et les pays si\u00e8ges sont les plus gagnants, tandis que les pays riches en ressources - bien qu'ils accueillent l'extraction et en supportent les co\u00fbts - en tirent relativement peu de profit.<\/p>\n<p><!-- \/wp:paragraph --> <!-- wp:paragraph --><\/p>\n<p>Les choix de conception ont une influence d\u00e9terminante sur l'efficacit\u00e9 de la r\u00e9forme. La conception auto-ex\u00e9cutoire du deuxi\u00e8me pilier d\u00e9courage le transfert de b\u00e9n\u00e9fices et peut augmenter les recettes gr\u00e2ce \u00e0 des r\u00e9actions comportementales. Dans le m\u00eame temps, les exclusions fond\u00e9es sur la substance r\u00e9duisent les recettes de plus de 20%, et les concessions politiques, telles que la d\u00e9cision du G7 d'exempter les multinationales am\u00e9ricaines d'une partie des m\u00e9canismes d'application, affaiblissent encore la port\u00e9e du syst\u00e8me.<\/p>\n<p><!-- \/wp:paragraph --> <!-- wp:paragraph --><\/p>\n<p>Dans l'ensemble, si l'imp\u00f4t minimum mondial offre un cadre pour r\u00e9duire l'\u00e9vasion fiscale et mobiliser les ressources fiscales provenant du secteur extractif, sa conception actuelle - caract\u00e9ris\u00e9e par des exclusions, des exemptions et une mise en \u0153uvre in\u00e9gale - risque de limiter \u00e0 la fois son \u00e9quit\u00e9 et son efficacit\u00e9. En outre, les auteurs notent qu'il n'est pas adapt\u00e9 pour mener directement des actions en faveur du climat. Des outils plus cibl\u00e9s sont mieux plac\u00e9s pour s'attaquer \u00e0 l'empreinte environnementale des industries polluantes.<\/p>\n<p><!-- \/wp:paragraph --> <!-- wp:paragraph --><\/p>\n<p><em>Le rapport est co-r\u00e9dig\u00e9 par Alice Chiocchetti, Paul-Emmanuel Chouc, Lucas Delbecq, Ninon Moreau-Kastler, Mathieu Parenti, Giulia Varaschin et Gabriel Zucman.<\/em><\/p>\n<p><!-- \/wp:paragraph --><\/p>\n<\/div>\n                \n\n\n      <\/div>\n    <\/div>\n  <\/div>\n<\/div>\n\n\n<div class=\"section wp-default-block\"><div class=\"container\"><div class=\"article\">\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\"><div class=\"section wp-default-block\"><div class=\"container\"><div class=\"article\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/solidaritylevies.org\/fr\/app\/uploads\/2025\/09\/GSLTF___Min_Tax_Polluting_Firms_Main20.pdf\/\">Lire le rapport<\/a><\/div>\n <\/div><\/div><\/div>\n\n<div class=\"section wp-default-block\"><div class=\"container\"><div class=\"article\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/solidaritylevies.org\/fr\/app\/uploads\/2025\/09\/GSLTF___Min_Tax_Polluting_Firms_Appendix.pdf\/\">Lire l'annexe<\/a><\/div>\n <\/div><\/div><\/div><\/div>\n <\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"","protected":false},"author":10,"featured_media":3213,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11],"tags":[21,34],"hidden_tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Taxing Polluters: What is the Impact of a Global Minimum Tax on the Extractive Sector? | Global Solidarity Levies Task Force<\/title>\n<meta name=\"description\" content=\"The Global Solidarity Levies Task Force brings together countries from around the world to advance options for international levelies that will raise much needed revenue for the fight against climate change, and to support development and nature.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/solidaritylevies.org\/fr\/report-global-minimum-tax-extractive\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxing Polluters: What is the Impact of a Global Minimum Tax on the Extractive Sector? | Global Solidarity Levies Task Force\" \/>\n<meta property=\"og:description\" content=\"The Global Solidarity Levies Task Force brings together countries from around the world to advance options for international levelies that will raise much needed revenue for the fight against climate change, and to support development and nature.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/solidaritylevies.org\/fr\/report-global-minimum-tax-extractive\/\" \/>\n<meta property=\"og:site_name\" content=\"Global Solidarity Levies Task Force\" \/>\n<meta property=\"article:published_time\" content=\"2025-09-16T07:57:46+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-13T13:35:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/solidaritylevies.org\/app\/uploads\/2026\/02\/dion-beetson-oF7hh97lVqA-unsplash-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1347\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"duncan\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:creator\" content=\"@gsltaskforce\" \/>\n<meta name=\"twitter:site\" content=\"@gsltaskforce\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"duncan\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/\"},\"author\":{\"name\":\"duncan\",\"@id\":\"https:\/\/solidaritylevies.org\/#\/schema\/person\/cdd1955cb622e7b95724b9c284fcde7e\"},\"headline\":\"Taxing Polluters: What is the Impact of a Global Minimum Tax on the Extractive Sector?\",\"datePublished\":\"2025-09-16T07:57:46+00:00\",\"dateModified\":\"2026-03-13T13:35:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/\"},\"wordCount\":21,\"publisher\":{\"@id\":\"https:\/\/solidaritylevies.org\/#organization\"},\"image\":{\"@id\":\"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/solidaritylevies.org\/app\/uploads\/2026\/02\/dion-beetson-oF7hh97lVqA-unsplash-scaled.jpg\",\"keywords\":[\"Fossil Fuels\",\"Latest\"],\"articleSection\":[\"Report\"],\"inLanguage\":\"fr-FR\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/\",\"url\":\"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/\",\"name\":\"Taxing Polluters: What is the Impact of a Global Minimum Tax on the Extractive Sector? | Global Solidarity Levies Task Force\",\"isPartOf\":{\"@id\":\"https:\/\/solidaritylevies.org\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/solidaritylevies.org\/app\/uploads\/2026\/02\/dion-beetson-oF7hh97lVqA-unsplash-scaled.jpg\",\"datePublished\":\"2025-09-16T07:57:46+00:00\",\"dateModified\":\"2026-03-13T13:35:28+00:00\",\"description\":\"The Global Solidarity Levies Task Force brings together countries from around the world to advance options for international levelies that will raise much needed revenue for the fight against climate change, and to support development and nature.\",\"breadcrumb\":{\"@id\":\"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/#primaryimage\",\"url\":\"https:\/\/solidaritylevies.org\/app\/uploads\/2026\/02\/dion-beetson-oF7hh97lVqA-unsplash-scaled.jpg\",\"contentUrl\":\"https:\/\/solidaritylevies.org\/app\/uploads\/2026\/02\/dion-beetson-oF7hh97lVqA-unsplash-scaled.jpg\",\"width\":2560,\"height\":1347},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/solidaritylevies.org\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Taxing Polluters: What is the Impact of a Global Minimum Tax on the Extractive Sector?\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/solidaritylevies.org\/#website\",\"url\":\"https:\/\/solidaritylevies.org\/\",\"name\":\"Global Solidarity Levies Task Force\",\"description\":\"For People and the Planet\",\"publisher\":{\"@id\":\"https:\/\/solidaritylevies.org\/#organization\"},\"alternateName\":\"GSLTF\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/solidaritylevies.org\/?s={search_term_string}\"},\"query-input\":\"required name=search_term_string\"}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/solidaritylevies.org\/#organization\",\"name\":\"Global Solidarity Levies Task Force\",\"alternateName\":\"GSLTF\",\"url\":\"https:\/\/solidaritylevies.org\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/solidaritylevies.org\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/globalsolidaritylevies.org\/app\/uploads\/2024\/06\/cropped-6627a8ba3085d54b8fd46ff9_Circle-p-1080.png\",\"contentUrl\":\"https:\/\/globalsolidaritylevies.org\/app\/uploads\/2024\/06\/cropped-6627a8ba3085d54b8fd46ff9_Circle-p-1080.png\",\"width\":512,\"height\":512,\"caption\":\"Global Solidarity Levies Task Force\"},\"image\":{\"@id\":\"https:\/\/solidaritylevies.org\/#\/schema\/logo\/image\/\"},\"sameAs\":[\"https:\/\/x.com\/gsltaskforce\",\"https:\/\/www.linkedin.com\/company\/global-solidarity-levies-task-force\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\/\/solidaritylevies.org\/#\/schema\/person\/cdd1955cb622e7b95724b9c284fcde7e\",\"name\":\"duncan\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Taxing Polluters: What is the Impact of a Global Minimum Tax on the Extractive Sector? | Global Solidarity Levies Task Force","description":"The Global Solidarity Levies Task Force brings together countries from around the world to advance options for international levelies that will raise much needed revenue for the fight against climate change, and to support development and nature.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/solidaritylevies.org\/fr\/report-global-minimum-tax-extractive\/","og_locale":"fr_FR","og_type":"article","og_title":"Taxing Polluters: What is the Impact of a Global Minimum Tax on the Extractive Sector? | Global Solidarity Levies Task Force","og_description":"The Global Solidarity Levies Task Force brings together countries from around the world to advance options for international levelies that will raise much needed revenue for the fight against climate change, and to support development and nature.","og_url":"https:\/\/solidaritylevies.org\/fr\/report-global-minimum-tax-extractive\/","og_site_name":"Global Solidarity Levies Task Force","article_published_time":"2025-09-16T07:57:46+00:00","article_modified_time":"2026-03-13T13:35:28+00:00","og_image":[{"width":2560,"height":1347,"url":"https:\/\/solidaritylevies.org\/app\/uploads\/2026\/02\/dion-beetson-oF7hh97lVqA-unsplash-scaled.jpg","type":"image\/jpeg"}],"author":"duncan","twitter_card":"summary_large_image","twitter_creator":"@gsltaskforce","twitter_site":"@gsltaskforce","twitter_misc":{"Written by":"duncan","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/#article","isPartOf":{"@id":"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/"},"author":{"name":"duncan","@id":"https:\/\/solidaritylevies.org\/#\/schema\/person\/cdd1955cb622e7b95724b9c284fcde7e"},"headline":"Taxing Polluters: What is the Impact of a Global Minimum Tax on the Extractive Sector?","datePublished":"2025-09-16T07:57:46+00:00","dateModified":"2026-03-13T13:35:28+00:00","mainEntityOfPage":{"@id":"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/"},"wordCount":21,"publisher":{"@id":"https:\/\/solidaritylevies.org\/#organization"},"image":{"@id":"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/#primaryimage"},"thumbnailUrl":"https:\/\/solidaritylevies.org\/app\/uploads\/2026\/02\/dion-beetson-oF7hh97lVqA-unsplash-scaled.jpg","keywords":["Fossil Fuels","Latest"],"articleSection":["Report"],"inLanguage":"fr-FR"},{"@type":"WebPage","@id":"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/","url":"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/","name":"Taxing Polluters: What is the Impact of a Global Minimum Tax on the Extractive Sector? | Global Solidarity Levies Task Force","isPartOf":{"@id":"https:\/\/solidaritylevies.org\/#website"},"primaryImageOfPage":{"@id":"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/#primaryimage"},"image":{"@id":"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/#primaryimage"},"thumbnailUrl":"https:\/\/solidaritylevies.org\/app\/uploads\/2026\/02\/dion-beetson-oF7hh97lVqA-unsplash-scaled.jpg","datePublished":"2025-09-16T07:57:46+00:00","dateModified":"2026-03-13T13:35:28+00:00","description":"The Global Solidarity Levies Task Force brings together countries from around the world to advance options for international levelies that will raise much needed revenue for the fight against climate change, and to support development and nature.","breadcrumb":{"@id":"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/#primaryimage","url":"https:\/\/solidaritylevies.org\/app\/uploads\/2026\/02\/dion-beetson-oF7hh97lVqA-unsplash-scaled.jpg","contentUrl":"https:\/\/solidaritylevies.org\/app\/uploads\/2026\/02\/dion-beetson-oF7hh97lVqA-unsplash-scaled.jpg","width":2560,"height":1347},{"@type":"BreadcrumbList","@id":"https:\/\/solidaritylevies.org\/report-global-minimum-tax-extractive\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/solidaritylevies.org\/"},{"@type":"ListItem","position":2,"name":"Taxing Polluters: What is the Impact of a Global Minimum Tax on the Extractive Sector?"}]},{"@type":"WebSite","@id":"https:\/\/solidaritylevies.org\/#website","url":"https:\/\/solidaritylevies.org\/","name":"Global Solidarity Levies Task Force","description":"For People and the Planet","publisher":{"@id":"https:\/\/solidaritylevies.org\/#organization"},"alternateName":"GSLTF","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/solidaritylevies.org\/?s={search_term_string}"},"query-input":"required name=search_term_string"}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/solidaritylevies.org\/#organization","name":"Global Solidarity Levies Task Force","alternateName":"GSLTF","url":"https:\/\/solidaritylevies.org\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/solidaritylevies.org\/#\/schema\/logo\/image\/","url":"https:\/\/globalsolidaritylevies.org\/app\/uploads\/2024\/06\/cropped-6627a8ba3085d54b8fd46ff9_Circle-p-1080.png","contentUrl":"https:\/\/globalsolidaritylevies.org\/app\/uploads\/2024\/06\/cropped-6627a8ba3085d54b8fd46ff9_Circle-p-1080.png","width":512,"height":512,"caption":"Global Solidarity Levies Task Force"},"image":{"@id":"https:\/\/solidaritylevies.org\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/x.com\/gsltaskforce","https:\/\/www.linkedin.com\/company\/global-solidarity-levies-task-force\/"]},{"@type":"Person","@id":"https:\/\/solidaritylevies.org\/#\/schema\/person\/cdd1955cb622e7b95724b9c284fcde7e","name":"duncan"}]}},"_links":{"self":[{"href":"https:\/\/solidaritylevies.org\/fr\/wp-json\/wp\/v2\/posts\/2214"}],"collection":[{"href":"https:\/\/solidaritylevies.org\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/solidaritylevies.org\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/solidaritylevies.org\/fr\/wp-json\/wp\/v2\/users\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/solidaritylevies.org\/fr\/wp-json\/wp\/v2\/comments?post=2214"}],"version-history":[{"count":6,"href":"https:\/\/solidaritylevies.org\/fr\/wp-json\/wp\/v2\/posts\/2214\/revisions"}],"predecessor-version":[{"id":2347,"href":"https:\/\/solidaritylevies.org\/fr\/wp-json\/wp\/v2\/posts\/2214\/revisions\/2347"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/solidaritylevies.org\/fr\/wp-json\/wp\/v2\/media\/3213"}],"wp:attachment":[{"href":"https:\/\/solidaritylevies.org\/fr\/wp-json\/wp\/v2\/media?parent=2214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/solidaritylevies.org\/fr\/wp-json\/wp\/v2\/categories?post=2214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/solidaritylevies.org\/fr\/wp-json\/wp\/v2\/tags?post=2214"},{"taxonomy":"hidden_tags","embeddable":true,"href":"https:\/\/solidaritylevies.org\/fr\/wp-json\/wp\/v2\/hidden_tags?post=2214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}