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When the law makes a difference: the evolution of the perimeters of tax subsidies for household rental investment in France
[Quand la loi fait la différence : l'évolution des périmètres de l'aide à l'investissement locatif des ménages en France]

Author

Listed:
  • Pierre Le brun

    (ESPACE - Études des Structures, des Processus d’Adaptation et des Changements de l’Espace - UNS - Université Nice Sophia Antipolis (1965 - 2019) - AU - Avignon Université - AMU - Aix Marseille Université - CNRS - Centre National de la Recherche Scientifique - UniCA - Université Côte d'Azur, AU - Avignon Université)

Abstract

Since 2009, tax incentives for rental investment by households (the current Pinel scheme) have only been available in an increasingly limited part of the French territory. The progressive reduction in the perimeters of eligibility for these schemes has been accompanied by an increase in their overall budgetary weight. The result of this policy is a geographical concentration of subsidies for household rental investment in areas where rental demand is deemed to be sufficient. This geographical targeting of fiscal support stems from the desire of public decision-makers to protect the profitability of household rental investments by channelling them towards so-called 'tight' areas ("zones tendues"). The study of this phenomenon highlights the influence of the central State in the geographical channeling of rental investments, and hence in local regulation.

Suggested Citation

  • Pierre Le brun, 2021. "When the law makes a difference: the evolution of the perimeters of tax subsidies for household rental investment in France [Quand la loi fait la différence : l'évolution des périmètres de l'aide à," Post-Print hal-03501500, HAL.
    • Handle: RePEc:hal:journl:hal-03501500
    as

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