Tax system
Publications
Public finances: who is responsible for the public deficit?
Using Microsimulation to estimate inequality in real time? An example using Taxipp
The economic impact of firms’ transfers carried out under a Dutreil pact / Dutreil scheme
Tax on wealth-holding companies: innovation, gimmick or red tape?
The reduction in production taxes: targeting and évaluation
Reindustrialisation and compulsory levies in France
What impact would a change to the tax allowance have on retirement pensions? The low-key yet pivotal role of housing benefit
Does the Link Between Tax and Benefits Affect the Incidence of Payroll Taxes?
Budgetary and redistributive effects of the 2025 social and tax measures
In search of the lost VAT
Low corporation tax revenue: who could have predicted it?
Is corporation tax bringing in revenue?
Changing inequalities in Europe and North America: part two
Politics and income tax: Progress and progressivity
The super-profits tax: a quest for revenue (2/2): Is taxing investment income cost-effective?
The Superprofit Tax: A Quest for Revenue (1/2): A Brief History of a Tax That Turned Out to Be Lower Than Expected
Predistribution versus Redistribution: Evidence from France and the United States
On the design of self-financed Prime d’Activité reforms
Indexing the income tax scale to inflation: implications for tax rates and redistribution
Évaluation de la réforme de la Residential/local housing tax
Factors influencing tax compliance in France. Analysis of the 2021 survey by the Council on Compulsory Levies
Using payroll taxes as a tool for redistribution
The impact of capital tax reforms on firm start-ups, emigration and the flow of savings
The cap on wealth tax
What does the announcement that the income tax scale will be indexed to inflation mean?
What taxes do billionaires pay?
Évaluation de l’impact de la bascule du Tax Credit for Competitiveness and Employment (CICE) vers une réduction des contributions sociales des employeurs
Redistributive effects of the socio-fiscal measures implemented during the 2017–2022 five-year term, aimed at households
Évaluer les effets de l’impôt sur la fortune et de sa suppression sur le tissu productif
Tax reforms and political feasibility
Review of rental values for residential properties: an évaluation of major urban areas
Abolition of the residential/local housing tax and reallocation of local tax revenue
Overly simplistic tax analyses?
The 2020 Budget: what impact will it have on households?
Évaluation de l’impact de la taxation des dividendes
What lessons can be learnt from reforms to the taxation of investment income?
The Variability of Implicit Profit Tax Rates in France: Findings and Explanatory Factors
The 2019 Budget: what impact will it have on households?
What effects can be expected from the conversion of the CICE into reductions in employer contributions?
The redistributive effects of carbon taxation in France
Review of the 2012–2017 five-year term: public finances
Public policy evaluation: a mixed picture of the five-year term
Analysing socio-fiscal measures from the perspective of gender inequality
Analysing socio-fiscal measures from the perspective of gender inequality
Scope and limitations of the Taxipp model for the redistributive analysis of compulsory levies
The 2016 Budget: the challenge of keeping public spending under control
Reforming personal housing benefits / housing allowances
1914–2014: a hundred years of income tax
2014 Budget: what is the impact of the new tax measures?
2013 Budget: Income Tax Reform
Three five-year terms of fiscal measures and their redistributive effects
Researchers
Publications
News
Taxes for those serving in the armed forces
How can these additional military expenditure be funded?
Hearing in the Senate with the authors of the chapter ‘Public Finances: Who is responsible for the public deficit?’
Octave De Brouwer, Antoine Bozio and Ilya Eryzhenskiy appeared before the parliamentary committee on local finance on Wednesday 8 July.(...)