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Presentation

This project aims to assess the impact of the forthcoming revision of the rental values of residential properties, as provided for in the 2020 Finance Act. The aim is to assess, using comprehensive administrative data on French housing and its owners, the effects of this reform on households and local authorities, in terms of redistribution and budgetary implications.

Partners

Conseil des prélèvements obligatoires (CPO)
Last modified: July 20, 2026