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Autoentreprenorship, innovation and corporate dynamism

Banque de France - PARIS - 2015

“Autoentreprenor fiscal status has been created by the 2008 Modernization of the Economy law. This status lightens the administrative formalities for opening a business, and enables a simpler method for calculating and paying social contributions and income tax for individuals.
This project will explore the effects on innovation of taxation modalitiy variations for autoentreprenor, measured by patents and by innovative or high-tech company creation, and more broadly on all their economic activity.
This project will use household tax data (ERFS) which will provide the necessary information on autoentreprenors and their activities. The following data will be used: –Company data (FICUS/FARE, FIBEN, and DADS) to typify economic activities –SINE data for the activity sector and evolution of these autoentreprenors –Patent data to measure the impact of autoentreprenors on innovation. The access to “regional” or “departmental” panels will help us, when relevant, to do “Difference in differences”