The Institut des politiques publiques (IPP) has set itself the task of collecting information on the French tax and benefit system in an historical perspective. The objective is to facilitate analysis and evaluation of public policies.
“IPP tables” go back to 1914 for the Income Tax, to 1945 for some tax and benefit (social security contribution, pensions) and to the 1980s for most benefits. First available in 2014, those tables have been enriched and updated. They will be so every April.
Those datas, gathering different sources which had never been carried out in France in a comprehensive manner, are available in “open licence”. This means free copy, dissemination and use, providing the citation of the source (“Barèmes IPP : …”).
There are eight categories:
- Social Security contributions: Social security contributions, private/public, Health Insurance, Pension…
- Income tax: ceiling and rates, family quotient familiale, tax reductions…
- Capital taxation: CSG and CRDS, wealth tax, “décote”…
- Indirect taxation: TVA, tobacco…
- Social benefits: family allowances, early childhood, solidarity, housing…
- Pension: private/public, main pension and complementary schemes…
- Unemployment: rates, degressive schedule, early retirement…
- Labour market: minimum wage, index point of public sector…
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The table of contents is available here:
https://www.ipp.eu/en/tools/ipp-tax-and-benefit-tables/
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We welcome users to let us know of possible mistakes or complements to add to these documents: baremes@ipp.eu
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