The project TAX-OWN comparatively studies multi-level residential property fiscal regimes in European cities and their interplay with property-based accumulation and housing policies. The last 30 years have seen an unprecedented rise in housing prices in European cities, and housing has played an increasing role in social inequalities. However, overall residential property taxation seems to have remained stable or even softened in many European countries, which suggests that the appreciation of the housing stock has not been fully captured by property taxes (on transactions, capital gains, inheritance, recurrent taxes on property, etc.). Governments have also willingly forgone revenue through multiple tax reliefs (for homeowners, buy-to-let investors, energy retrofit, etc.). Starting from this tension between property accumulation and tax redistribution, the central goal of this project is to shed light on taxation as a key yet low-visible dimension of public intervention in housing and property, at national and urban levels. Through qualitative and quantitative research, we will address three interrelated research questions: i) How is residential property taxed and how does this differ between types of owners (individual, corporate, public/non-profit), type of uses (primary residence, long-term rental, short-term rental, etc) and between territories? ii) How do taxes capture property values and incomes in large metropolitan areas? iii) How do fiscal authorities (local and national governments) and taxpayers (property owners, intermediaries) use taxation? We will tackle these questions thanks to a comparative, multi-level and mixed methodology analysing the landscape, the combination and the political and social uses of property taxes in large European cities (Greater Paris, Greater London, Greater Milan, studied in their respective states). The taxation of property is considered here as a fundamental mechanism articulating housing-based accumulation, its capture and redistribution by the state, and housing policies at multiple levels of government. The guiding hypothesis of this research is that property taxes (and their combination) shape differential opportunities for property-based accumulation between owners, and that can vary depending on national housing-welfare systems, fiscal decentralisation, local policy agendas and housing markets. First, we will build a database on residential property taxes in European countries (taxes on asset acquisition, disposal, rental revenues, specific fiscal tools such as tax breaks on energy retrofitting, etc.) and study their evolution through three multi-level case studies (France/Paris, UK/London, Italy/Milan). Second, we will shed light on the geography of fiscal regimes between and within the three metropolitan areas, and analyse how taxation is articulated with housing policies, both politically (objectives, trade-offs) and socio-economically (types of owners and properties, etc.). Finally, to go beyond formal rules, we will study tax intermediaries (notaries, tax advisors, online coaches, etc.) who advise property owners in their concrete practices of fiscal compliance and optimisation. Despite being politically sensitive, taxation has been overlooked by comparative urban and housing/welfare research. The project timely contributes to filling this gap. It sheds light on established differences, often invisible, in property fiscal treatment across European cities and owners. It engages with key stakeholders and policymakers in the housing/fiscal fields to identify unequal fiscal gaps for policy advocacy and policy change and feeds a renewed interest in property ownership as a key factor for the understanding of both the unaffordability crises of large urban areas and social inequalities.

The SVECH project aims to develop a methodology for the conservation of vernacular built heritage that is sustainable, that minimizes the emissions related to the construction work and the use of the building, that is thought to adapt to changing climate conditions, while respecting the cultural and historical values of buildings and putting building users at the center of reflection. The project is based on the principles of the circular economy and contributes to the achievement of the objective of the "European Green Deal" to make a carbon-neutral Europe by 2050 and which guarantees: a) the end of net greenhouse gas emissions by 2050, b) economic growth decoupled from the use of resources, (c) where no one is left behind. The project proposes a global approach to the problem based on the knowledge and expertise of researchers, organizations in charge of the conservation of built heritage, companies in the construction sector, associations, etc. The team of researchers is multidisciplinary: materials sciences and civil engineering, chemists, microbiologists, building thermicians, historians of Art and Architecture, architects, urban geographers, specialists in life cycle analysis, data processing and sociology, etc. The proposed consortium is based on the one of the European project RISE SCORE (Sustainable COnservation and REstoration of built cultural heritage 2021-2025) which has enlarged to address aspects of urbanism, thermal building, acceptability by the public and social actors of the proposed solutions. The SVECH project uses the results of the SCORE project with full-scale experiments, for the development and validation of techniques and materials for the renovation of vernacular heritage. These techniques and materials can be applied to other types of heritage and replicable in different geographical areas. In this new project, oriented towards the people who will live and/or use the buildings, the comfort and well-being of the occupants will be the starting point of the studies. The methodology to be followed is based on four main pillars: 1) the study of the existing, 2) experimental studies in the laboratory and real-scale, 3) the adaptation of solutions to the needs and requirements of society, 4) the reduction of greenhouse gas emissions and the carbon footprint throughout the life of the building. The goal is to propose solutions that respect the environment, the heritage value of the buildings and that are adapted to the current and future needs of the users of these buildings. In these needs we must include comfort (thermal, light, sound), indoor air quality (chemical and biological), the ergonomics of buildings and its integration into the landscape. To guarantee the conservation of heritage, the economic aspect is essential. Highly effective techniques that would not be economically profitable will (almost) never be used. A building that no longer finds use will, in most cases, be abandoned and lost. Changing the use of buildings is an effective and widely used solution to ensure their sustainability. SVECH will also help to slow down the depletion of natural resources. Some traditional building materials are no longer used because there is a shortage related to the depletion of the resource or the closure of quarries due to problems of economic profitability. The reuse of old building materials during rehabilitations (plasters, mortars, building stones, bricks) is of real interest not only economically but also environmentally and culturally. The digital technology with the incorporation of the models developed in the project, will facilitate the duplication of the solutions proposed in other buildings built with different techniques and materials than our case studies and which are in different environments.