The 18 million French people who own their main residence are in the sights of a recent study. Until 1965, anyone who reserved the use of their home was taxed on the basis of a fictitious income.
The authors of the study estimate the “subsidy” – that is to say the tax savings made by owners aged 60-74 at €600/year, whereas it would only be €20 for 18-29 year olds. “We defend the idea that the non-taxation of imputed rents should be treated as a subsidy,” say the authors.