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taxation of undeveloped sites on buildable land
[Taxer les terrains constructibles non-bâtis]

Author

Listed:
  • Sonia Guelton

    (LAB'URBA - LAB'URBA - UPEM - Université Paris-Est Marne-la-Vallée - UPEC UP12 - Université Paris-Est Créteil Val-de-Marne - Paris 12)

Abstract

Les outils fiscaux peuvent avoir un effet déterminant pour mobiliser le foncier… s'ils sont utilisés intelligemment car il peut aussi exister de nombreux effets pervers. L' État a entrepris d'inciter les propriétaires à construire des logements en renforçant la fiscalité sur les terrains potentiellement constructibles qui restent non-bâtis. Cette mesure, économiquement justifiée, s'avère, en pratique, délicate à mettre en oeuvre.

Suggested Citation

  • Sonia Guelton, 2015. "taxation of undeveloped sites on buildable land [Taxer les terrains constructibles non-bâtis]," Post-Print hal-01715626, HAL.
    • Handle: RePEc:hal:journl:hal-01715626
    Note: View the original document on HAL open archive server: https://hal.science/hal-01715626
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