Indirect taxation

baremes-taxation-indirecte-ippThis file presents some parameters of French legislation in order to compute indirect taxation (mostly VAT rates and tobacco excise tax at this stage).

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. The project “Modeling French fuel taxes” has taken part in the update of these tables. This work has been conducted within a project of the Cepremap and IPP aiming at developping an “indirect taxation” tables in TAXIPP (see the IPP methodological guide, February 2016).

Table of content

  1. Value added tax (VAT) (depuis 1954)
    1. TVA rates (depuis 1954)
  2. Excises on tobacco (depuis 1979)
    1. Tobacco usual rates (depuis 1991)
    2. Tobacco specific rates (depuis 1979)
  3. Taxes and excises on energy products (depuis 1993)
    1. TICPE - Energy products (depuis 1993)
    2. Tax on polluting activities - fuel (depuis 2005)
    3. Regional surcharge - diesel (depuis 2007)
    4. Regional surcharge - gasoline (depuis 2007)
  4. Excises on alcohol and other drinks (depuis 1979)
    1. Fermented alcohols (wine, cider, etc.) (depuis 1982)
    2. Biers (depuis 1979)
    3. Intermediary products (liquor wine, etc.) (depuis 1993)
    4. Other alcohols (specific rhums, etc.) (depuis 1981)
    5. Premix (alcohol plus soda) (depuis 1997)
    6. Energy drinks, sweet or sweetened beverages (depuis 2012)
    7. Contribution on sweetened beverages (from July, 2018) (depuis 2018)
    8. Non alcoholic beverages (depuis 1979)
    9. Alcoholic beverage contribution on Social Security (depuis 1983)
  5. Taxes on insurances (depuis 1979)
    1. Taxes on insurance contracts (depuis 1979)
    2. Tax on guarantee fund for compulsory insurance (depuis 2004)
  6. Taxes on housing energy (depuis 2003)
    1. Taxes on electricity and gas (depuis 2003)

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