The Institute for Public Policy (IPP) has set itself the task of compiling all public policy legislation in France from a historical and scientific perspective. The aim is to facilitate its evaluation, analysis and dissemination. Primarily, these legislative tables are used to feed into the IPP’s Microsimulation model of the Socio-fiscal system / tax-and-transfer system, TAXIPP.
This project involves a considerable amount of work to gather diverse and precise sources, which have never before been compiled in a coherent manner. The legislative references (text of the law, decree number, order or social partner agreements) as well as the date of publication in the Official Journal of the French Republic (JORF) are provided, together with – where possible – a link to the original source on legifrance.gouv.fr. The tax scales date back to 1914 for income tax, to 1945 in some cases (social security contributions, the pension system) and to the 1980s for most benefits.
The IPP Tax-Benefit Tables are organised according to a classification of public policies. A distinction is thus made between compulsory levies (taxes and social security contributions), social transfers relating to social insurance (pensions and unemployment), social benefits (minimum income schemes or universal benefits), and regulations governing certain markets (the labour market, regulated tariffs). This data collection work is progressively expanded by the IPP teams in line with ongoing research projects.
Funding: These tables have received funding from the Labex OSE ‘Ouvrir la science économique’, as well as funding for specific research projects mentioned on each dedicated page. They have also received Collex-Persée funding as part of the project to collect legislative scales for public policy (CoBaLPP), led by Mahdi Ben Jelloul and Paul Dutronc-Postel. Following the completion of this project, the PIPP Tax-Benefit Tables form part of a collaborative effort with its user community, notably the OpenFisca community.