TAXIPP

TAXIPP is the IPP’s microsimulation model. It is based upon the long experience in micro-simulation techniques at the Paris School of Economics (read the history and bibliography part) and is maintained by a permanent team at the IPP for use in both academic projects and in public debate. It is linked to the TAXIPP-life model.

The current version of TAXIPP (version 2.0) This version is based on a statistical matching operated by IPP on three administrative sources. The first is the “FIDELI” database, produced by INSEE. It covers the universe of French households and gives for each of them information on their housing (with geocoded information), their income and their socio-economic characteristics. The second source is the “POTE” database. It gives for the universe of taxpayers of the income tax the whole detail of their tax return. The third is the DADS database (“déclarations annuelles des données sociales”) produced by INSEE, and made of administrative information for payroll taxes for the universe of employees. FIDELI is the core of this matching.

The TAXIPP model uses the opensource calculator OpenFisca. This calculator of the French tax and benefit system is developed by a community IPP belongs to. TAXIPP also uses the IPP tax and benefit tables. These tables, produced by IPP, are a census of all legal parameters needed for the computation of taxes and social benefits.