FILOSOFI : Social and fiscal localized incomes - 2021
Data description
Localized indicators of the distribution of declared or available income per consumption unit (CU), the composition of this income, inequality and monetary poverty.
These indicators are available for supra-municipal, municipal and sub-municipal areas.
Some indicators are available for sub-populations or broken down according to socio-demographic characteristics.
Statistical unit
Fiscal household
Statistical population
The statistical field covered is that of tax households, constituted by grouping together tax households having filed a tax return for year N and attached to the same dwelling (principal or secondary residence) for the calculation of N+1 council tax.
A person who is fiscally attached to a tax return is considered to be part of the tax household even if he or she does not live in the tax filer's home.
People living in collective structures (retirement homes, hostels, workers' hostels, religious communities, university halls of residence, prisons, etc.) or who are homeless are not included in the scope of Filosofi.
The indicators on the declared income are calculated for household field whose declared income is positive or zero.
The indicators on disposable income are based on household field whose disposable income is positive or zero.
Changes in tax and social legislation can have an impact on declared income and disposable income. Changes in method from one year to the next can also have an impact on declared or disposable income indicators.
For this reason, analyses of changes in indicators extracted from the Filosofi source should be carried out with great care and caution in interpretations and comments.
Geographical changes must also be taken into account.
Source data
Filosofi data are derived from the reconciliation of tax data supplied to Insee by the Direction Générale des Finances Publiques (DGFiP) and data on social benefits from the main organizations managing these benefits: the Caisse Nationale des Allocations Familiales (CNAF), the Caisse Nationale Assurance Vieillesse (CNAV) and the Caisse Centrale de la Mutualité Sociale Agricole (CCMSA).
Tax data (DGFiP):
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The tax returns file (Permanent des Occurrences de Traitement des Émissions, POTE) contains data relating to the year's tax returns (forms 2042 and 2042C) sent by taxpayers to the DGFiP in the spring of the following year. This file lists tax households. Observations corresponding to individual tax returns are extracted.
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The housing tax file (Permanent Local Foncier Commun, PLFC) lists taxpayers connected to premises subject to housing tax (TH) on January 1 of the year following the income year. Observations corresponding to TH taxpayers connected to dwellings taxed as principal or secondary residence are extracted (some households declare income in the département of their secondary residence). These dwellings enable us to move from the notion of tax household to the notion of tax household.
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The Fichier d'Imposition des Personnes, FIP, contains the personal data (surname, first name, date and place of birth, address, etc.) of each taxpayer (known in the sense of POTE and PLFC). This data is used for matching with social security files (once the files have been matched, personal information is not retained). The file is also used to geolocate addresses in order to produce local, sub-municipal statistics.
Social data (Cnaf-Cnav-CCMSA)
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INSEE collects, via CCMSA, the annual amounts of legal benefits for the old-age and family branches of the agricultural scheme.
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For the general scheme, Cnaf provides an exhaustive file of recipients and the amount of their social benefits during the year (FAR6), and Cnav provides an exhaustive file of benefits paid in December. Annual benefit amounts are then reconstituted by extrapolation, using in particular available information on family composition.
Data compilation
Producing Filosofi results requires two pairings:
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matching of the POTE and PLFC tax files, to delimit the scope of Filosofi and create tax households;
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matching between tax sources, and more specifically the FIP file on the one hand, and social sources on the other, to reconcile declared income and taxes with social benefits, in order to arrive at disposable income. Matching is carried out source by source (CNAF, MSAF, MSAV, CNAV).
In Filosofi, as in the old RDL device, non-subject to declaration financial incomes are allocated for metropolitan households according to a pattern built from the Household Wealth Surveys (INSEE): a probability of detention and a detention amount are estimated according to various observable households characteristics (income, age, family situation ...) for seven financial products (tax-exempt savings deposits , LEP, youth passbook savings accounts , CEL, PEL, life-insurance and PEA.
The combined use of these sources makes it possible to reconstitute declared income (before redistribution and imputation of undeclared financial income) and disposable income (after redistribution and imputation of undeclared financial income), with a more precise estimate of benefits actually received at fine local levels, down to the commune and sub-commune levels (IRIS, QPV - city policy districts).
The Filosofi vintage for year N is compiled from income received in year N and declared in year N+1, and from council tax as at January 1st of year N+1. It processes tax data for just under 40 million tax households.
The taxes retained to compute the disposable income are: income tax, local residence tax, CSG, CRDS and social levy on income from property. From 2019, the income tax used to calculate disposable income is the tax on the income of the year.
As in the previous RDL system, the household type is constructed on the basis of age differences between individuals, notably in order to reconstitute couples who are neither married nor cohabiting, nor declared as such in the taxe d'habitation file.
- Filosofi - Source and methods (pdf, fr)