This file presents all the parameters of French legislation in order to compute the income tax, “impôt sur le revenu” (IR). All legal references such as law and decrees are indicated as much as possible. These tax parameters are used in TAXIPP, the IPP micro-simulation model.The first (hidden) lign of each worksheet of the file indicates the names of the parameters used in TAXIPP.
We first provide information on the taxe base (exemptions, etc.) and then parameters about tax reductions and credits. Exceptionnal mechanisms are gathered at the end.
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