The tax and transfer system includes all compulsory taxes (income taxes, VAT, social security contributions, etc.) and transfers towards households (family allowances, housing benefits, disability benefits, social minima, etc.). It is a very important policy tool for financing public expenditures as well as for reducing poverty and social inequalities.
IPP Focus. IPP researchers are particularly concerned with household taxation, issues around local public finance, corporate taxation, poverty reduction, policies targeting families, wealth taxation and inheritance, and more generally the architecture of our tax and transfer system. The purpose is to assess the impact of reforms which have already been implemented or are simply being considered, from the standpoint of their efficiency as well as of their redistributive impact.
IPP researchers study the impact of tax and transfer policy by combining several approaches. The first method consists of micro-simulating the tax and transfer system and the IPP has its own micro-simulation model, TAXIPP, which covers the entire tax and transfer system since 1997.
The analysis of the tax and transfer policy also includes studies of their effects on the behaviour of individuals or firms, using a wide spectrum of evaluation methods.
Programme Director: Antoine Bozio
Finished Projects (3)
« Assessing the gender impact of tax and benefit reforms » Motivation: Even though most of the taxes’ and benefits’ rules apply to men and women equally, (…)Read more
Ongoing Projects (5)
« New tools to simulate the French tax and benefit system » Motivation: This project aims at developing a new microsimulation tool of the French tax and benefit (…)Read more
« Labour market responses to taxes: a structural approach » Motivation: Fiscal policy has been used for more than twenty years in France with the objective to foster (…)Read more
« The Impact of Social Security Contributions on Earnings: Evidence from administrative data in France, Germany, the Netherlands and the UK » Motivation: Incidence of social security contributions, (…)Read more
IPP Report n°21 - March 2019The heterogeneity of implicit corporate tax rates in France: descriptive findings and explanatory factors
Authors: Laurent Bach, Antoine Bozio and Clément Malgouyres
IPP Policy brief n°37 - January 2019The 2019 French budget: impacts on households
Authors: Mahdi Ben Jelloul, Antoine Bozio, Thomas Douenne, Brice Fabre and Claire Leroy
IPP Policy brief n°34 - July 2018The redistributive effects of carbon taxation in France
Authors: Thomas Douenne
IPP Report n°18 - June 2018Simulating basic income to experiment
Authors: Mahdi Ben Jelloul, Antoine Bozio, Sophie Cottet, Brice Fabre, Claire Leroy
IPP Policy Brief n°32 - May 2018Who benefited from the July 2009 sit-down restaurant value-added tax cuts?
Authors: Youssef Benzarti and Dorian Carloni
IPP Policy Brief n°27 - April 2017Public finances during the five-year term 2012-2017 in France
Authors: Antoine Bozio, Sophie Cottet, Marion Monnet
IPP Policy brief n°25 - March 2017Public policy evaluation in France: Mixed progress during the five-year term 2012-2017
Authors: Antoine Bozio and Lucile Romanello
IPP Policy Brief n°23 - March 2016Analysing socio-fiscal policies through the lens of gender inequality
Authors: Antoine Bozio, Sophie Cottet, Marion Monnet, Lucile Romanello
IPP Report n°14 - March 2016Assessing the gender impact of tax and benefit reforms
Authors: Sophie Cottet, Marion Monnet, Lucile Romanello
IPP Policy Brief n°21 - November 2015French budget 2016 : the difficult control of public spending
Authors: Mahdi Ben Jelloul, Antoine Bozio, Sophie Cottet, Malka Guillot, Marion Monnet, Lucile Romanello
IPP Report n°1 - March 2012TAXIPP analyses 15 years of tax policies in France
Authors: Antoine Bozio, Roy Dauvergne, Brice Fabre, Jonathan Goupille and Olivier Meslin
IPP Policy Brief n°12 - July 20141914-2014: one hundred years of French income tax
Authors: Mathias André and Malka Guillot
IPP Policy Brief n°9 - November 2013French budget 2014: the impact of the new tax measures?
Authors: Antoine Bozio, Malka Guillot and Marianne Tenand
IPP Policy Brief n°2 - October 2012French budget 2013: income tax reform
Authors: Antoine Bozio, Brice Fabre, Jonathan Goupille and Quentin Lafféter