Publications

Housing taxation is a complex mix of taxes and tax incentives, inherited from a long history and incomplete integration into public housing policy. Representing revenue of around €92 billion in 2022, or around 3.5% of gross domestic product (GDP) according to the definition used in this report, it i...

Value Added Tax (VAT) is a general consumption tax charged directly to customers on the goods they consume or the services they use in France. The substantial changes in its budgetary and legal framework, as well as recent developments in the economic situation, marked by the health crisis, the ener...