Octobre 2026

Jeudi 22
- 12:15 - 13:45

Faculté des Sciences Economiques

7 place Hoche 35000 Rennes

Ille-et-Vilaine

Bretagne

[Seminaire CREM] Présentation de Gabriel Loumeau, Institute of Economic Research, University of Neuchâtel (Suisse)

Name: [Seminaire CREM] Présentation de Gabriel Loumeau, Institute of Economic Research, University of Neuchâtel (Suisse)
Start: 2026-10-22T12:15:00+02:00
End: 2026-10-22T13:45:00+02:00
Location: Faculté des Sciences Economiques

The Economic Benefits of Taxing Property: A 400-Year Natural Experiment from France

Jeudi 22 octobre, 12h15

Tremenet

En em enskrivañ

seminaire-sciences-eco@univ-rennes.fr

Abstract:
This paper provides causal evidence that taxing property is less distortionary than taxing income, a proposition dating back to the physiocrats. Before the French Revolution, France’s principal direct tax, the Taille, was levied on income in the north and on property in the south, while parish-level tax liabilities were determined by a common administrative system. We combine genealogical records on 12 million individuals since 1500, including occupations and migration, with spatial regression discontinuity and difference-in-differences designs. Property-tax regions exhibit greater manufacturing employment and urban development, but no population response: taxation reallocated activity across occupations rather than people across space. Income per capita was also higher. The evidence supports a model in which income taxation distorts entrepreneurial effort and occupational choice, whereas property taxation operates as a lump-sum levy.

Co-écrit avec Tommaso Giommoni & Marko Köthenbürger

Octobre 2026

Jeudi 22
- 12:15 - 13:45

Informations additionnelles

Thématique

Recherche

Type d'événement

Séminaire

Réservé à la communauté universitaire

Campus

Rennes - Campus Centre

Diwar-benn al lec'h

Faculté des Sciences Economiques

7 place Hoche 35000 Rennes

Ille-et-Vilaine

Bretagne

UID

Aotreer : CREM - Centre de Recherche en Économie et Management

Hizivaet d’an 23 Here 2026

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