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Assessment of capital tax reforms in France

Institut des Politiques Publiques - PARIS - 2020

This project is part of an agreement with the committee for assessing capital tax reforms established by France Stratégie. It aims to assess the impact of wealth tax on corporate behaviour.

Members : BACH Laurent, BIERNAT Camille, BOZIO Antoine, DUTRONC-POSTEL Paul, FABRE Brice, FIZE Etienne, GUILLOUZOUIC LE CORFF Arthur, LEROY Claire, MALGOUYRES Clément
Data provided through CASD (45)
EEC : Continuous Labour Force Survey
RP : Population Census
SRCV : Statistics on Income and Living Conditions
BTS-Postes : All employees databases - job position data
Panel DADS : Panel for Annual Declaration of Social Data
Patrimoine : Household Wealth Survey
FARE : Annual structural statistics of companies from the ESANE scheme
LIFI : Financial Links between Enterprises
OFATS : Outward Foreign Affiliates Statistics
FICUS : Annual structural statistics of companies from the SUSE scheme
SINE : New Enterprises Information System
FELIN : Sampled file of the income tax
ERFS : Tax and social incomes survey
MVC_CICE : Movement of Receivables CICE
REPONSE_direction : Survey on labour relations and agreement negotiations - management representatives section
CEP : Outlines of profiled enterprises
Créations Entreprises : Business start-ups
ACEMO-PIPA : Labour force activity and working conditions - survey on employees profit-sharing, incentive plans, savings plans and share ownership
Créations Etablissements : Creation of establishments
Stocks Entreprises et Etablissements : Company and establishment inventory
Stocks Entreprises : Company inventory
Stocks Etablissements : Establishment inventory
Transferts Etablissements : Transfer of establishments
SINE Auto-entrepreneur : New Enterprises Information System - Self-employment regime
BIC-RS : Industrial and commercial profits - simplified scheme
BIC-RN : Industrial and commercial profits - normal scheme
FDG : Corporations group declarations
PERIM : Tax groups scopes
Enquête LIFI : Financial Links between Enterprises Survey
MVC_CIR : Movement of Receivables CIR
Base non salariés : Self-employed database
BA : Agricultural benefits
BIC-IS : Industrial and commercial profits - all schemes
ISGROUPE : Tax groups of companies for corporate tax
MVC_Mécenat : Movements in receivables Patronage
ISF-IFI : Panel file of taxpayers subject to wealth tax and real estate wealth tax
DEPARTS_RETOURS : File of departures of income tax payers
POTE : Income tax declarations for tax households (form 2042 and appendices)
CBCR : Country by country reporting
EHVP : Life History and Wealth Survey
LIASSES_FISCALES_PRO : Professional tax returns
TVA_annuel : Detailed VAT reporting data
Déclarations_2044S : Special declarations of property income for individuals (special form 2044)
ISF-IFI_long : Long panel file of taxpayers subject to the wealth tax and the real estate wealth tax
TVA_mensuelles : Monthly VAT data
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