Reallocation of local taxes and local tax base updating
Motivation: The French government announced in 2017 the housing tax (HT) removing on primary residences for 80% of households, before deciding to completely remove this tax. This (…)
Read moreThe 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
Motivation: The French government announced in 2017 the housing tax (HT) removing on primary residences for 80% of households, before deciding to completely remove this tax. This (…)
Read more« Mieux connaître les bas revenus et simuler la mise en place d’un revenu de base » Enjeux : En 2016, l’idée d’un revenu de base, aussi appelé revenu universel, (…)
Read moreMotivation: Even though most of the taxes’ and benefits’ rules apply to men and women equally, we can expect some taxes or benefits to affect men and (…)
Read moreMotivation: During the last decades, in-work benefits have get a growing place in tax and benefit systems. These benefits, targeting the working population, aim at increasing financial (…)
Read moreMotivation: The French housing benefits reform, entering into force on January 1st 2021, consists in making these transfers depend on income of the last twelve months, rather (…)
Read moreMotivation: This project aims at developing a new microsimulation tool of the French tax and benefit system based on extensive administrative data. The underlying motivation is that (…)
Read more« Modelling the impacts on public finance and households budgets of indirect taxes on food » Motivation: Food and beverages consumed by the french households exhibit very (…)
Read moreMotivation: Fiscal policy has been used for more than twenty years in France with the objective to foster employment of low-wage workers. Meanwhile, the average tax burden (…)
Read moreThe TAXIPP-LIFE model provides projects the French population over the long-term (50 years projections), modelling individual trajectories, and changes to the tax and benefit system, as well (…)
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 moreIPP Policy Brief n°49 - February 2020
Budget 2020: what effects on households?Authors: Brice Fabre, Arthur Guillouzouic, Chloé Lallemand, Claire Leroy
IPP Methodogical Leaflet – November 2019
The TAXIPP microsimulation model – Version 1.1Authors: Mahdi Ben Jelloul, Antoine Bozio, Thomas Douenne, Brice Fabre, Claire Leroy
IPP Policy Brief n°47 - November 2019
The outlook for the finances of local authorities in FranceAuthors: Emmanuelle Taugourdeau, Juliette Kies
IPP Policy Brief n°46 - October 2019
What lessons can be learned from capital income tax reforms?Authors: Laurent Bach, Antoine Bozio, Brice Fabre, Arthur Guillouzouic, Claire Leroy, Clément Malgouyres
IPP Report n°25 - October 2019
Impact assessment of the taxation of dividendsAuthors: Laurent Bach, Antoine Bozio, Brice Fabre, Arthur Guillouzouic, Claire Leroy, Clément Malgouyres
IPP Policy brief n°37 - January 2019
The 2019 French budget: impacts on householdsAuthors: Mahdi Ben Jelloul, Antoine Bozio, Thomas Douenne, Brice Fabre and Claire Leroy
IPP Policy brief n°34 - July 2018
The redistributive effects of carbon taxation in FranceAuthors: Thomas Douenne
IPP Report n°18 - June 2018
Basic income: Experimental simulationsAuthors: Mahdi Ben Jelloul, Antoine Bozio, Sophie Cottet, Brice Fabre, Claire Leroy
IPP Policy Brief n°32 - May 2018
Who benefited from the July 2009 sit-down restaurant value-added tax cuts?Authors: Youssef Benzarti and Dorian Carloni
IPP Policy Brief n°27 - April 2017
Public finances during the five-year term 2012-2017 in FranceAuthors: Antoine Bozio, Sophie Cottet, Marion Monnet
IPP Policy brief n°25 - March 2017
Public policy evaluation in France: Mixed progress during the five-year term 2012-2017Authors: Antoine Bozio and Lucile Romanello
IPP Policy Brief n°23 - March 2016
Analysing socio-fiscal policies through the lens of gender inequalityAuthors: Antoine Bozio, Sophie Cottet, Marion Monnet, Lucile Romanello
IPP Report n°14 - March 2016
Assessing the gender impact of tax and benefit reformsAuthors: Sophie Cottet, Marion Monnet, Lucile Romanello
IPP Policy Brief n°21 - November 2015
French budget 2016 : the difficult control of public spendingAuthors: Mahdi Ben Jelloul, Antoine Bozio, Sophie Cottet, Malka Guillot, Marion Monnet, Lucile Romanello
IPP Report n°1 - March 2012
TAXIPP analyses 15 years of tax policies in FranceAuthors: Antoine Bozio, Roy Dauvergne, Brice Fabre, Jonathan Goupille and Olivier Meslin
IPP Policy Brief n°12 - July 2014
1914-2014: one hundred years of French income taxAuthors: Mathias André and Malka Guillot
IPP Policy Brief n°9 - November 2013
French budget 2014: the impact of the new tax measures?Authors: Antoine Bozio, Malka Guillot and Marianne Tenand
IPP Policy Brief n°2 - October 2012
French budget 2013: income tax reformAuthors: Antoine Bozio, Brice Fabre, Jonathan Goupille and Quentin Lafféter