Management of tax expenditure on housing
Description
The 66 main tax expenditure on housing (credits and tax reductions, exemptions and allowances, reduced rates, etc.) accounted for EUR 18 billion in 2018, representing almost 20 % of all tax expenditures. The cost of this revenue abandonment is underestimated in the financial laws. The lack of steering of these expenditure in the process of implementation does not make it possible to change the way it is implemented, since these measures are essentially similar to window expenditure. The measurement of their economic and social effects is also insufficient, although essential, as is the control of their social counterparts (moderate rent...). This expenditure therefore remains generally too little under control to be efficient instruments of housing policy. In response to a request for inquiry from the Committee on Finance, the General Economy and the Plan of the National Assembly, the Court strongly recommends, in this report, to limit the duration of these arrangements and to retain only those tax expenditures which, after having been rigorously assessed, have proved to be efficient.
This report is available on [the Court’s website] (https://www.ccomptes.fr/fr/publications/la-gestion-des-depenses-fiscales-en-faveur-du-logement).
The published files correspond to the data used in the preparation of the report.
Resources
| Name |
Format |
Description |
Link |
|
8 |
|
https://www.data.gouv.fr/api/1/datasets/r/3e98328d-22a8-4b43-8021-d9cb8ec7af5a |
Tags
- depenses-fiscales
- logement