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Evaluating the risk of tax support to ultra-peripheral housing investements

Direction Générale des Outre-Mer - Ministère des outre-mer - PARIS - 2017

The « Les Outre-mer » scheme suffers from many handicaps which hamper the building of housing facilities. The tax stimulus in favor of investing in social housing aims to fight this insufficiency by enticing individuals and businesses to invest in the construction of social housing. It revolves around two vectors: tax deductions and tax credits. We aim to measure the performance of the scheme regarding social housing, and regarding the impact of the fiscal stimulus (tax deductions and tax credits if possible) on the evolution of social housing in overseas regions and for those benefitting, and finally to estimate its impact and cost over the 2017-2020 period.