Tax system
IPP Policy Brief n°32 - May 2018
Who benefited from the July 2009 sit-down restaurant value-added tax cuts?
(IPP Policy brief n°32) Who benefited from the July 2009 sit-down restaurant value-added tax cuts?
In July 2009, the Value-Added Tax (VAT) rate on sit-down restaurants was cut from 19.6% to 5.5%. At the time, a substantial number of restaurant owners signed the so-called Contrat d’avenir committing to sharing the windfalls from the VAT reduction equally among consumers, workers and themselves…
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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 system based on extensive administrative data. The underlying motivation is that (…)
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IPP Policy brief n°25 - March 2017
Public policy evaluation in France: Mixed progress during the five-year term 2012-2017
Simulation of basic income
« 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, (…)
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IPP Policy Brief n°23 - March 2016
Analysing socio-fiscal policies through the lens of gender inequality