Local property taxes and territorial development strategies : the case of the french communes property tax on buildings
type: Dataset
contact point: Organization
  fn: CCSD
keyword: impots-fonciers-locaux
keyword: shsarchihumanities-and-social-sciencesarchitecture-space-management
keyword: french-communes-property-tax-on-buildings
keyword: local-or-territorial-development-strategies
keyword: local-property-taxes
keyword: foncier-bati-communal
keyword: strategies-de-developpement-territorial
keyword: theses
keyword: infoeu-reposemanticsdoctoralthesis
keyword: france
landing page: https://theses.hal.science/tel-00690391
description: The French local tax system has been live, over the last few years, notable changes. Business tax, which once was the main source of income of Communes, after being repeatedly subjected to reforms or attempts at reform, was finally removed and replaced (Finance Act 2010) by new taxes (TEC, IFER…). As for the Local residence tax, it has since 2000, almost lost its relevance and credibility as a form of taxation at the local level. Today, interest in local government, in general, and the Communes, in particular, seems no doubt be focused on the Property tax on buildings, which is nothing other than the third tax which complete the picture of French major local direct tax. Property tax on buildings, thanks to the many qualities that it has in terms of local taxation (technical, legal, urban planning, economic and spatial), seems to offer more development opportunities to the Communes. Indeed, the property tax on buildings falls into the category of taxes known as “land taxes” that are considered by several authors (academics, local councillors, national politicians, international organizations such as OECD) as good taxes or optimal taxes. Also, Property tax on buildings is a tax that can pay well, especially as its bases, affecting both households and businesses, seem to be ready for these challenges around which define, today, the territorial development strategies (economic and spatial): housing policies, economic development policies (shops, offices, storage, etc.), urban sprawl, urban densification
identifier: NNT: 2011PEST1148
issued: 2026-05-21T01:37:42.714732
language: fr
modified: 2026-05-21T01:37:42.714743

test_moissonnage_selune
type: Agent

Local property taxes and territorial development strategies : the case of the french communes property tax on buildings
type: Distribution
access URL: https://theses.hal.science/tel-00690391
format: HTML
issued: 2026-05-21T01:37:42.875965
modified: 2026-05-21T01:37:42.608067