This 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).
Summary
- Value added tax (VAT) (depuis 1954)
- Excises on tobacco (depuis 1979)
- Taxes and excises on energy products (depuis 1993)
- Excises on alcohol and other drinks (depuis 1979)
- Alcools fermentés (1982-2001)
- Biers (1979-1992)
- Intermediary products (liquor wine, etc.) (depuis 1993)
- Other alcohols (specific rhums, etc.) (depuis 1981)
- Premix (alcohol plus soda) (1997-2019)
- Energy drinks, sweet or sweetened beverages (2012-2018)
- Contribution on sweetened beverages (depuis 2018)
- Non alcoholic beverages (depuis 1979)
- Alcoholic beverage contribution on Social Security (1983-2011)
- Taxes on insurances (depuis 1979)
- Taxes on housing energy (depuis 2003)
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