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Tax segregation in France and territorial repartition of wealth

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  • Eric Le Fur
  • Benoit Faye

Abstract

In this article, we focus on a topic very little studied in the economic literature, the tax segregation. In fact, the research on the territorial taxation in France is rare. These findings are surprising because the use of tax data disaggregated for analysis of differential taxation and social inequality is not without interest. Thus, we study the distribution of wealth in France from data on the fortune tax over the period 2002-2009. We measure initially segregation wealth of France using segregation indices selected from the shapes and spatial manifestations of residential segregation in five dimensions made by Massey and Denton (1988). Then, we investigate the distribution of territorial heritage of retirees on the basis of several indicators: the percentage of tax households taxable to fortune tax compared to the total population, the importance of taxpayers to fortune tax on the number of tax households and finally the weight of retirees in the population. This work is derived from an agglomerative hierarchical clustering. We note that retirees are not installed in the richest communes, but rather in areas where the sweetness of life is fundamental, or in poorer municipalities.

Suggested Citation

  • Eric Le Fur & Benoit Faye, 2011. "Tax segregation in France and territorial repartition of wealth," ERES eres2011_18, European Real Estate Society (ERES).
    • Handle: RePEc:arz:wpaper:eres2011_18
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    JEL classification:

    • R3 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Real Estate Markets, Spatial Production Analysis, and Firm Location

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