Tax system

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: Brice Fabre

Finished Projects (3)

Simulation of basic income

Ongoing Projects (7)

Impacts of indirect taxes on food
TAXIPP-LIFE microsimulation model

Publications (18)

Affiliated researchers