Presentation
TAXIPP is the IPP’s microsimulation model of French household taxation. It is based upon the long experience in micro-simulation techniques at the Paris School of Economics and is maintained by a permanent team at the IPP for use in both academic projects and in the public debate.
The TAXIPP model aims at simulating, on a database representative of the French population, all monetary redistribution (taxes and social benefits) relative to households. It allows to simulate for each individual in this database the value of each tax and social transfer, under the current system as well as under any reformed system. It is therefore a powerful tool to evaluate the impact of tax and benefit reforms, both on public finance and on the distribution of post-redistribution income.
TAXIPP is used in many projects at IPP for the evaluation of specific reforms dividend taxation, housing benefit, etc.), as well as for the annual “Budget evaluation” carried out by IPP and Cepremap, which aims each year to evaluate the French government’s reform proposals concerning household taxes and social benefits.
Online resources
The TAXIPP model is open-source. You can visit:
The model’s architecture
The TAXIPP model, in its open source version (version 2.2), has two original features compared to existing models in France. On the one hand, it is based on a statistical merge of different databases, most of them administrative and exhaustive. On the other hand, this model connects the database resulting from this merge to an open source tax and benefit simulator, OpenFisca, to which IPP contributes with other organizations, and which aims to be used in a mutualized way for many purposes (work on data, web API, etc.).
The TAXIPP model relies essentially on four data sources: Fideli (INSEE), coming from housing tax, income tax and property tax files; Felin (DGFiP), which provides detailed information on the income tax returns of 500,000 French tax units, with an exhaustive representation of the highest incomes; DADS, which contains the information on workers provided by employers to the administration for payroll taxes, and BNS (Insee), similar to DADS for self-employed. Even if the code of TAXIPP is open source, the data sources used are protected by statistical secrecy, and access to them requires the agreement of the Statistical Secrecy Committee (Comité du secret statistique), and is done through the services of the Secure Data Access Center (Centre d’accès sécurisé aux données). TAXIPP works in Python for the simulations, and in Stata for the process of statistical matching.
Selection of publications using TAXIPP
- IPP policy brief n°81 – March 2022 : « Redistributive effects of 2017-2022 social spending and tax reforms »
- IPP report n°35 – July 2021 : « Les aides au logement en temps réel : évaluation d’impact »
- IPP policy brief n°46 – October 2019 « What lessons can be learned from capital income tax reforms ? »
- – IPP report n°18 – June 2018 : « Revenu de base : simulations en vue d’une expérimentation »
Team
Authors of the model: Paul Dutronc-Postel, Brice Fabre, Arthur Guillouzouic–Le Corff, Chloé Lallemand, Claire Leroy, Nolwenn Loisel, Lukas Puschnig.
Current team: Paul Dutronc-Postel, Sylvain Duchesne, Brice Fabre, Florian Jacquetin, Nolwenn Loisel, Lukas Puschnig.
Project manager: Brice Fabre
To go further
- Previous versions of the model
- The history of microsimulation at Paris School of Economics
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