IDEAS home Printed from https://ideas.repec.org/p/ebg/essewp/dr-04010.html
   My bibliography  Save this paper

Real Estate Taxation and Local Tax Policies in France

Author

Listed:

Abstract

Merging -or separating- real estate patrimony taxation and local taxation is still a debate in France. How much of these fiscal resources should be allocated to the State and how much should be channeled to local decision bodies? This research document expresses an overview of the 1994 to 2000 period which saw many changes in local institutions as well as in property taxation of. It aggregates and compares numerous elements which are not yet assembled in the French economy literature. Truly the multitude of taxes particular to France allows, as a counterpart, a precise use of the resources and fits the design of good circumstantial “policies” (national budget, property taxation, real estate investment/market, etc.). However those numberless taxes bring a great complexity in the use of the tax products acting against economic principles and call for theoretical analysis. For instance, how to associate equity with efficiency (basic dimension of a successful tax) since real estate is no longer simply defined as a stable patrimony asset but also as a product and a tradable good devoted to taxation? Within this framework this paper surveys the main taxes attached to built and non built land or properties during the 1994 to 2000 period. It analyses the process of the financing of urbanization which is based on these taxes. It shows the main steps of the patrimony taxation and urban taxation in France and the distribution of the tax products between local institutions. Some comparisons with other European countries are given.

Suggested Citation

  • Bizet, Bernard, 2004. "Real Estate Taxation and Local Tax Policies in France," ESSEC Working Papers DR 04010, ESSEC Research Center, ESSEC Business School.
  • Handle: RePEc:ebg:essewp:dr-04010
    as

    Download full text from publisher

    File URL: http://domservices.essec.fr/domsite/cv.nsf/d4e0d1efbad6231dc1256b28005d59b6/e02be2a4e6e4dd37c1256f230023fe4c/$FILE/Dr_internet_04010.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Property taxation; Urban development financing; Real estate sector; Local taxation;
    All these keywords.

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • L85 - Industrial Organization - - Industry Studies: Services - - - Real Estate Services
    • R51 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - Regional Government Analysis - - - Finance in Urban and Rural Economies

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ebg:essewp:dr-04010. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: . General contact details of provider: https://edirc.repec.org/data/essecfr.html .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sophie Magnanou (email available below). General contact details of provider: https://edirc.repec.org/data/essecfr.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.