The tax and transfer system includes all compulsory taxes (income taxes, VAT, social security contributions, etc.) and transfers towards households (family allowances, housing benefits, disability benefits, social minima, etc.). It is a very important policy tool for financing public expenditures as well as for reducing poverty and social inequalities.
IPP Focus. IPP researchers are particularly concerned with household taxation, issues around local public finance, corporate taxation, poverty reduction, policies targeting families, wealth taxation and inheritance, and more generally the architecture of our tax and transfer system. The purpose is to assess the impact of reforms which have already been implemented or are simply being considered, from the standpoint of their efficiency as well as of their redistributive impact.
IPP researchers study the impact of tax and transfer policy by combining several approaches. The first method consists of micro-simulating the tax and transfer system and the IPP has its own micro-simulation model, TAXIPP, which covers the entire tax and transfer system since 1997.
The analysis of the tax and transfer policy also includes studies of their effects on the behaviour of individuals or firms, using a wide spectrum of evaluation methods.
Programme Director: Brice Fabre
Motivation: The French housing benefits reform, entering into force on January 1st 2021, consists in making these transfers depend on income of the last twelve months, rather (…)
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Motivation: The French government announced in 2017 the housing tax (HT) removing on primary residences for 80% of households, before deciding to completely remove this tax. This (…)
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« Mieux connaître les bas revenus et simuler la mise en place d’un revenu de base » Enjeux : En 2016, l’idée d’un revenu de base, aussi appelé revenu universel, (…)
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Motivation: Even though most of the taxes’ and benefits’ rules apply to men and women equally, we can expect some taxes or benefits to affect men and (…)
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Motivation: Fiscal policy has been used for more than twenty years in France with the objective to foster employment of low-wage workers. Meanwhile, the average tax burden (…)
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« The Impact of Social Security Contributions on Earnings: Evidence from administrative data in France, Germany, the Netherlands and the UK » Motivation: Incidence of social security contributions, (…)
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Issues : Inequalities are at the forefront of today’s public and policy debates. It’s important to tackle this issue with a larger scope to understand inequality not (…)
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Motivation: During the last decades, in-work benefits have get a growing place in tax and benefit systems. These benefits, targeting the working population, aim at increasing financial (…)
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Motivation: This project aims at developing a new microsimulation tool of the French tax and benefit system based on extensive administrative data. The underlying motivation is that (…)
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IPP Policy Brief n°81 - March 2022
Redistributive effects of 2017-2022 social spending and tax reforms
IPP Policy Brief n°32 - May 2018
Who benefited from the July 2009 sit-down restaurant value-added tax cuts?
IPP Policy brief n°25 - March 2017
Public policy evaluation in France: Mixed progress during the five-year term 2012-2017
IPP Policy Brief n°23 - March 2016
Analysing socio-fiscal policies through the lens of gender inequality
