Not really. France has a ridiculous thing called taxe d'habitation. Which means that unhabited dwellings are less taxed than inhabited ones. The tax on unhabite

Not really. France has a ridiculous thing called taxe d'habitation. Which means that unhabited dwellings are less taxed than inhabited ones. The tax on unhabited dwelling units in Paris can just help to recover a part of the unperceived taxe d'habitation. Canada, Germany and many other don't have such a scheme.