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Quantity, price, and compliance effects of a second-home taxation reform in France

Author

Listed:
  • Antoine Belgodere

    (LISA - Laboratoire « Lieux, Identités, eSpaces, Activités » (UMR CNRS 6240 LISA) - CNRS - Centre National de la Recherche Scientifique - Università di Corsica Pasquale Paoli [Université de Corse Pascal Paoli])

  • Georges Casamatta

    (LISA - Laboratoire « Lieux, Identités, eSpaces, Activités » (UMR CNRS 6240 LISA) - CNRS - Centre National de la Recherche Scientifique - Università di Corsica Pasquale Paoli [Université de Corse Pascal Paoli], TSE-R - TSE-R Toulouse School of Economics – Recherche - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement)

Abstract

Since 2015, French municipalities facing high housing market pressures have been allowed to levy a surcharge on the housing tax applied to second homes. Using a synthetic differencein-differences design, we find a substantial decline in the declared number of second homes and a significant increase in housing tax revenues in treated municipalities, but no evidence of a decrease in housing prices. Drawing on dwelling-level transition microdata, we show that most of the apparent reduction in second homes is driven by strategic reclassification for tax purposes rather than genuine changes in occupancy.

Suggested Citation

  • Antoine Belgodere & Georges Casamatta, 2026. "Quantity, price, and compliance effects of a second-home taxation reform in France," Post-Print hal-05663707, HAL.
    • Handle: RePEc:hal:journl:hal-05663707
    DOI: 10.1016/j.jue.2026.103887
    Note: View the original document on HAL open archive server: https://hal.science/hal-05663707v1
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