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).
Free copy, dissemination and use, providing the citation of this source: “Barèmes IPP: taxation indirecte, Institut des politiques publiques, January 2018”
Authors: Roy Dauvergne, Thomas Douenne, Malka Guillot, Quentin Lafféter and Olivier Meslin
Contacts: Malka Guillot
Download “IPP tables: indirect taxation”
(January 2018) .xls format, 148 Ko, 24 sheets
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Table of content
- Value added tax (VAT)
- Excises on tobacco
- Taxes and excises on energy products
- Excises on alcohol and other drinks
- Fermented alcohols (wine, cider, etc.)
- Biers
- Intermediary products (liquor wine, etc.)
- Other alcohols (specific rhums, etc.)
- Premix (alcohol plus soda)
- Energy drinks, sweet or sweetened beverages
- Contribution on sweetened beverages (from July, 2018)
- Non alcoholic beverages
- Alcoholic beverage contribution on Social Security
- Taxes on insurances
- Taxes on housing energy
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Archives
- Dowload April 2017 “IPP tables: indirect taxation”
- Download April 2016 “IPP tables: indirect taxation”
- Download April 2015 “IPP tables: indirect taxation“
- Download April 2014 “IPP tables: indirect taxation“
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