The Institut des politiques publiques (IPP) has set itself the task of collecting information on the French tax and benefit system in an historical perspective. The objective is to facilitate analysis and evaluation of public policies. Foremost these tax and benefit parameters are directly used by IPP microsimulation model, TAXIPP.
This project has implied a considerable amount of work gathering different sources which had never been carried out in France in a comprehensive manner. The IPP presents here the first documents detailing the parameters defining French taxes and benefits. The sources and legal references (law number, decree number or other reference) as well as the date of publication in the Journal Officiel de la République Française (JORF) – it publishes all the legal official information in France, that have force of law only once published in the JO. The documents go back to 1914 for the Income Tax, to 1945 for some tax and benefit (social security contribution, pensions) and to the 1980s for most benefits.
Available on this website in xls format, IPP tax and benefit tables can be read by a python parser developed by Etalab.
Contributory and non-contributory benefits
IPP tax and benefit tables are regularly updated and the IPP team (download the list of contributors) progressively completes the historical depth and the comprehensiveness of these tables. We welcome users to let us know of possible mistakes or complements to add to these documents: firstname.lastname@example.org
These tables have benefited from Labex OSE funding