From 1914 to 1965 the French State imposed these “rents that owners occupying their accommodation would have to pay if they were tenants of the property’ Taxation was suspended during the Trente Glorieuses in order to encourage the emergence of a middle class of owners. An article published in an INSEE journal thus attempts, so far without success, to rekindle the debate on the non-taxation of fictitious rents.

The article gives new life to an idea that has long agitated the PS.