Abstracts
Résumé
Cet article examine l’effet de la taxe foncière sur les prix immobiliers des propriétés résidentielles (appartement, maison). A travers une étude empirique sur l’effet de la taxe foncière sur le prix immobilier des propriétés résidentielles des 978 communes de la région Sud, ce travail revisite les déterminants locaux des prix immobiliers, en se focalisant à la fois sur les prélèvements et les dépenses publiques locales. Ce travail montre que la taxe foncière affecte négativement le fonctionnement du marché foncier local, via une augmentation des prix immobiliers des propriétés résidentielles, tandis que les dépenses publiques locales résultent d’un effet inverse.
Mots-clés :
- Dépenses publiques locales,
- France,
- prix immobilier,
- taxe foncière
Abstract
The objective of this paper is to study the effect of property tax rates on housing prices. The paper focuses on the way property taxes and local public expenditures affect housing prices, in the 978 communities of the South region, by using spatial econometrics. One of the most original aspects of this paper is that is applies to a very thin spatial level of analysis, the county level. The paper develops original data for housing prices, property tax rates and local public expenditures. First, an increase in the property tax rates increases the housing prices which negatively affects the housing market’s exchanges. Second, this negative effect seems to be compensated when the county increases the provision of local public goods.
Keywords:
- France,
- housing prices,
- local public spending,
- property tax
Appendices
Bibliographie
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