Calendrier du 20 octobre 2020
Applied Economics Lunch Seminar
Du 20/10/2020 de 12:30 à 13:30
Salle R2.01, Campus Jourdan sur inscriptions et via ZOOM
MESLIN Olivier ()
Housing Wealth and Redistributive Effects of Property Tax : a Microsimulation Approach on French Data
écrit avec ANDRE Mathias
The property tax on built properties constitutes the main tax on households wealth, and the preponderant role it plays in local taxation has been reinforced by the partial abolition of the housing tax in France. However, the property tax is little studied in France and its redistributive properties remain poorly understood.
The contribution of our study is multiple. First of all, it presents a new comprehensive database on household real estate assets from various administrative sources such as the land register (“cadastre”), tax and social income, real estate transactions and data on trading real estate companies (“SCI”). Based on the Fidéli directory developped by Insee, this new source allows a detailed analysis of the concentration of real estate assets. It then details the redistributive properties of the property tax on housing and outbuildings properties. It aims in particular to measure the share of the property tax in the income and in the property holdings of households. We also document the heterogeneity of the receipts of this tax at a fine geographic level. Finally, it offers an analysis of household multi-ownership including real estate companies (“SCI”).