SESAM-Vitale evaluation A contribution to French Sustainability Policy2 A contribution to French Sustainability Policy The SESAM-Vitale project is one of the three emblematic French programs most often cited to illustrate the concept of paperless procedures. As was recognized by the report France Numérique 2012 (the French development plan for the digital economy), ‘France has already embarked on the path of e-government and has had success with the income tax return, paperless medical expense claim forms and the development of ‘télé-TVA’, where companies can record and pay VAT over the Internet’. This success is perceived as progress in terms of sustainable development through reduction in the size of its ‘carbon footprint’, without a really thorough assessment ever having be

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