Economic instruments, particularly taxes, are gaining ground in the environmental policies of OECD (Organization for Economic Cooperation and Development) countries and are held more and more to be suitable for the treatment of transborder and global problems – including climatic change. The fiscal approach has considerable advantages, not to speak of the revenue it generates: by integrating the environment into the economy, it strengthens economic efficiency (by cutting the cost of pollution control and providing incentives to technological innovation) and it is also recognised as environmentally effective. Ecotaxes can undoubtedly contribute to sustainable development.