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La fiscalité de l'immobilier en question

Author

Listed:
  • Etienne Wasmer

    (ECON - Département d'économie (Sciences Po) - Sciences Po - Sciences Po - CNRS - Centre National de la Recherche Scientifique, New York University [Abu Dhabi] - NYU - NYU System)

  • Céline Antonin

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

  • Vincent Touzé

    (OFCE - Observatoire français des conjonctures économiques (Sciences Po) - Sciences Po - Sciences Po)

  • Michel Taly
  • Bernard Coloos
  • Robert Ellickson

    (Yale University [New Haven])

  • 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 Touzé & Michel Taly & Bernard Coloos & Robert Ellickson & Alain Trannoy, 2017. "La fiscalité de l'immobilier en question," Post-Print hal-03567624, HAL.
    • Handle: RePEc:hal:journl:hal-03567624
    Note: View the original document on HAL open archive server: https://sciencespo.hal.science/hal-03567624
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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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