France - Residential Real Estate Taxation in Europe: Actual Burden on Ownership and Investment
- France,Germany,Italy,Spain,United Kingdom
- F. Borselli; A. Buoncompagni; S. Manestra
- European Taxation, 2010 (Volume 50), No 10
- 2 September 2010
In this article, the authors examine residential real estate taxation in some European countries. The authors outline the types of direct and indirect real estate taxes (on owned and rented property and on transactions), present statistical data to demonstrate the structure of and tax yield from real estate taxation and offer conclusions regarding the impact of tax policy on property ownership choices and trade, as well as labour mobility.