TAXIPP – version 1.1
TAXIPP 1.1 simulates the French tax and benefit system on a database coming from a statistical matching operated by IPP between income tax microdata and households survey data. This statistical matching consists in gathering two different sources. The first, the “FELIN” database (produced by the French Ministry of the Economy), is a sample of taxpayers of the income tax, with an exhaustive representativeness of the top 0.5% of the income distribution. The second source, the « Enquête revenus fiscaux et sociaux » (ERFS, produced by the French Institute of National Statistics and Economic Studies, INSEE) is the French labour force survey, completed by fiscal information on the respondents of the survey. This statistical matching allows to benefit from information of both sources in a unique database, and from the accurate sampling of the FELIN database.
The novelty of the version 1.1, compared to TAXIPP 1.0, is a separate module which simulates taxes on top wealth by using the administrative files of these taxes. Since the version 1.0, TAXIPP also simulates the local housing tax in a separate module, by using the “FIDELI” database (produced by INSEE). This source is geocoded and covers the universe of French households. This data source allows to study the properties of the French tax and benefit system from a geographical point of view. The TAXIPP model also uses the survey “Budget des familles” (BdF, INSEE) on households’ consumption in a separate module which simulates indirect taxation.
To reproduce legal formulas of taxes and social benefits, TAXIPP 1.1 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.
Researchers: Mahdi Ben Jelloul, Antoine Bozio, Thomas Douenne, Brice Fabre, Arthur Gouillouzouic–Le Corff, Claire Leroy
> Appendices: access the IPP tax and benefit tables
Authors: Mahdi Ben Jelloul, Antoine Bozio, Thomas Douenne, Brice Fabre, Claire Leroy