Second home taxation: Effects of the 2015 French reform

Key Points

• The 2015 French reform introduced changes to second home taxation, affecting property tax revenues.
• Analysis indicates a marked increase in tax revenue by approximately 15% in the first two years following reform.
• Observational data shows shifts in property ownership patterns in regions heavily impacted by the reform.
• The findings highlight the need for ongoing assessment of tax policies to ensure equitable outcomes.