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La fiscalité de l'immobilier en question

Author

Listed:
  • Etienne Wasmer

    (Département d'économie (ECON))

  • Céline Antonin

    (Observatoire français des conjonctures économiques)

  • Vincent Touze

    (Observatoire français des conjonctures économiques)

  • Michel Taly
  • Bernard Coloos

    (Fédération française du batiment)

  • Robert Ellickson

    (Yale University)

  • Alain Trannoy

Abstract

Cette table ronde consacrée à la fiscalité de l’immobilier tombe à pic, car elle se tient le lende-main de l’annonce d’Emmanuel Macron sur France Inter de son intention de « réformer en profondeur » l’ISF et en particulier de supprimer de l’assiette « la part qui finance l'économie réelle » c’est-à-dire les actions et obligations (la part mobilière) et de transformer l’ISF en « impôt sur la rente immobilière ". Or, ce débat est ancien : les travaux de Thomas Pi-ketty ont notamment montré que le patrimoine des Français a augmenté relativement à la production nationale. Les travaux que nous avions mené avec Odran Bonnet, Guillaume Chapelle et Pierre-Henri Bono ont souligné qu’il s’agissait essentiellement de la conséquence de la hausse des prix de l’immobilier ; cf. notamment le graphique 1 et 2 ; plus récemment, des travaux ont montré que c’était même essentiellement liés à la part de la terre.

Suggested Citation

  • Etienne Wasmer & Céline Antonin & Vincent Touze & Michel Taly & Bernard Coloos & Robert Ellickson & Alain Trannoy, 2017. "La fiscalité de l'immobilier en question," Sciences Po publications info:hdl:2441/54hmcv6b5a8, Sciences Po.
    • Handle: RePEc:spo:wpmain:info:hdl:2441/54hmcv6b5a876ps6i1tdadq9vh
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    References listed on IDEAS

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    1. Guillaume Allegre & Céline Antonin & Henri Sterdyniak & Vincent Touzé, 2016. "Quelles réformes de l'imposition sur le capital pour les hauts revenus ?," Post-Print hal-03399100, HAL.
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