Quantitative modeling of the impact of corporate tax reforms and other elements of business taxation remains poorly developped. This project aims to develop a model to micro-simulate corporate tax reforms in France. For this purpose, the model will be based on a database containing information on all companies that are tax payers. The data used should cover tax, balance sheet and income statement data as contained in the tax packages and specific additional data (e.g. data on ownership structure and salaried workforce).
Data provided through CASD (52)
ACEMO-PIPA : Labour force activity and working conditions - survey on employees profit-sharing, incentive plans, savings plans and share ownership