Author - GOUPILLE-LEBRET J.

Source used

ISF-IFI_long :

Source used

POTE :

Source used

DEPARTS_ISF : File of departures of persons liable to pay wealth tax

Source used

DEPARTS_IR : File of departures of income tax payers

Source used

ISF-IFI : Panel file of taxpayers subject to wealth tax and real estate wealth tax

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ERF : Tax income survey

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FILOSOFI : Social and fiscal localized incomes

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DADS Salariés : Annual Declaration of Social Data - employee data

Source used

FELIN : Sampled file of the income tax

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ERFS : Tax and social incomes survey

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DMTG : Duties on the free transfer of assets

Source used

DADS Entreprises : Annual Declaration of Social Data - business data

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DADS Postes : Annual Declaration of Social Data - job position data

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RP : Population Census

Project PARIS

Optimal taxation of capital and inheritance - Calibrating theoretical formula using French data