Current version

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. This version relies only on administrative data, and is free of survey data. The inclusion of FIDELI and DADS in the main TAXIPP database allows to study the geographical properties of the French tax and benefit system, and improves the simulation of payroll taxes.

To reproduce legal formulas of taxes and social benefits, TAXIPP 2.0 uses legal parameters collected in the IPP tax and benefit tables. Since the version 1.0, the model has also relied on the opensource calculator OpenFisca, which implied a substantial change in the structure of the TAXIPP model, compared to previous versions. OpenFisca is an open project, developed by a community IPP belongs to. Since the version 1.0, TAXIPP has worked in Python, contrary to previous versions which ran with Stata. See the previous version of TAXIPP.

Researchers: Mahdi Ben Jelloul, Antoine Bozio, Thomas Douenne, Brice Fabre, Arthur, Guillouzouic–Le Corff, Chloé Lallemand, Claire Leroy.