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Leximpact – Income Tax

Assemblée Nationale - PARIS 07 SP - 2020

Leximpact aims to provide lawmakers with tools measuring the effect of a change in the way income tax is computed. The access to representative fiscal data is necessary to the assessment of the impact of a taw change on the population as a whole.

Members : CHAKROUN Sandra, COURTY Benoit, LANIECE Alexandra, POULLAIN Loïc, WENGER Augustin

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Data provided through CASD (10)
BTS-Postes : All employees databases - job position data
FARE : Annual structural statistics of companies from the ESANE scheme
BRC : Contributions summary statements
BIC-RS : Industrial and commercial profits - simplified scheme
BIC-RN : Industrial and commercial profits - normal scheme
BIC-IS : Industrial and commercial profits - all schemes
CVAE : Contribution on the added value of companies
COTNS : Contributions of non-employed agricultural workers
POTE : Income tax declarations for tax households (form 2042 and appendices)
INSTANS : Newly established non-employed agricultural workers
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