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Ambient tax Taxe d'habitation application collective penalties déclaration enforcement pénalités collectives self-reporting JEL: H - Public Economics/H.H2 - Taxation JEL: K - Law and Economics/K.K4 - Legal Procedure JEL: Q - Agricultural and Natural Resource Economics • Environmental and Ecological Economics/Q.Q2 - Renewable Resources and Conservation/Q.Q2.Q28 - Government Policy Subsidies [SHS.ECO]Humanities and Social Sciences/Economics and Finance and Illegal Behavior/K.K4.K42 - Illegal Behavior and the Enforcement of Law and Revenue/H.H2.H23 - Externalities • Redistributive Effects • Environmental Taxes and Subsidies the Legal System Economics eco psy