The IPP is currently developing the version 2.0 of TAXIPP. This version will be 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 “FELIN” database, already used in the version 1.0. Its gives for a sample 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 will be the core of this matching. This version will rely only on administrative data, and will be free of survey data. The inclusion of FIDELI and DADS in the main TAXIPP database will allow to study the geographical properties of the French tax and benefit system, and will improve the simulation of payroll taxes.
Researchers: Mahdi Ben Jelloul, Antoine Bozio, Thomas Douenne, Brice Fabre, Arthur, Guillouzouic–Le Corff, Claire Leroy