One surcharge, two dividends and multiple sources of mimicry: Evidence from the housing tax surcharge on second homes

Aurélie Cassette, Matthieu Leprince and Estiven Ndendani
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Aurélie Cassette: LEM - Lille économie management - UMR 9221 - UA - Université d'Artois - UCL - Université catholique de Lille - ULCO - Université du Littoral Côte d'Opale - Université de Lille - CNRS - Centre National de la Recherche Scientifique
Matthieu Leprince: AMURE - Aménagement des Usages des Ressources et des Espaces marins et littoraux - Centre de droit et d'économie de la mer - IRD - Institut de Recherche pour le Développement - IFREMER - Institut Français de Recherche pour l'Exploitation de la Mer - UBO - Université de Brest - CNRS - Centre National de la Recherche Scientifique
Estiven Ndendani: AMURE - Aménagement des Usages des Ressources et des Espaces marins et littoraux - Centre de droit et d'économie de la mer - IRD - Institut de Recherche pour le Développement - IFREMER - Institut Français de Recherche pour l'Exploitation de la Mer - UBO - Université de Brest - CNRS - Centre National de la Recherche Scientifique

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Abstract: As an incentive tax, the surcharge on second homes allows for the conversion of secondary dwellings into primary residences (first dividend) and, failing that, generates additional tax revenue for the municipality (second dividend). By controlling for motivations that measure housing conversion, tax revenues, tax exportation, and political ideology, our goal is to better understand the sources of spatial interactions between municipalities (informational externalities, tax competition, yardstick competition, avoidance of tax optimization strategies, inter-municipal cooperation, territorial solidarity). To this end, we use several spatial econometric models (Spatial autoregressive model, binary spatial autoregressive model, probit with endogenous covariates) and consider different neighborhood weighting schemes.

Keywords: housing tax; informational externalities; spatial interactions; tax competition (search for similar items in EconPapers)
Date: 2025-06-04
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Published in 23rd International Workshop in Spatial Econometrics and Statistics, Groupe d'Analyse et de Théorie Economique (GATE-LSE); Saint-Etienne School of Economics, Jun 2025, Saint-Etienne, France

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-05416796

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