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).
Table of content
- Taxes and excises on energy products
- Value added tax (VAT)
- Excises on tobacco
- 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
……………………