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Evaluation du dispositif d'aide fiscale à l'investissement locatif Pinel

Author : APERS E.BEGASSAT L.DENIAU FX.GUERIN V.GUILLOU A.KRIEFF D.MARECHALDEREU C.PAYET C.SCHOENAUER SEBAG A.

Date of publication : November 2019

Name : Evaluation du dispositif d'aide fiscale à l'investissement locatif Pinel

Réf : Rapport, Inspection générale des finances, Ministères économiques et financiers

Link : http://www.igf.finances.gouv.fr/files/live/sites/igf/files/contributed/IGF%20internet/2.RapportsPublics/2019/2019-M-036-05-Pinel.pdf

Data provided through CASD (89)

									
										EEC : Continuous Labour Force Survey 
									
										BDF : Household Budget survey 
									
										EEA : Annual Labour Force Survey 
									
										BTS-Postes : All employees databases - job position data 
									
										Panel DADS : Panel for Annual Declaration of Social Data 
									
										Patrimoine : Household Wealth Survey 
									
										CLAP Etablissements : Local knowledge on establishment production 
									
										BTS-Etablissements : All employees databases - establishment data 
									
										FARE : Annual structural statistics of companies from the ESANE scheme 
									
										LIFI : Financial Links between Enterprises 
									
										TIC Entreprises : Information and Communication Technologies Survey - businesses section 
									
										ENL : Housing Survey 
									
										RICA : Agricultural Accounting Information Network 
									
										FICUS : Annual structural statistics of companies from the SUSE scheme 
									
										EACEI : Survey on energy consumption in industries 
									
										SIASP Postes : System for Information on Civil Servants 
									
										ECMOSS : Surveys on labour costs and wage structure 
									
										Panel tous salariés : All-employee panel 
									
										Antipol : Environmental protection studies and investments 
									
										ERFS : Tax and social incomes survey 
									
										FIN : Funding 
									
										JEI : Young innovative enterprises 
									
										MMO : Labour movements 
									
										FILOSOFI : Social and fiscal localized incomes 
									
										CEP : Outlines of profiled enterprises 
									
										REI : Identification of elements of taxation 
									
										BRN : Actual normal profits 
									
										Stocks Entreprises et Etablissements : Company and establishment inventory 
									
										Stocks Entreprises : Company inventory 
									
										Stocks Etablissements : Establishment inventory 
									
										Transferts Etablissements : Transfer of establishments 
									
										GAR : Guarantee 
									
										INO : Innovation 
									
										MCC : Debt-collection 
									
										SIASP Etablissements : System for Information on Civil Servants 
									
										EACE IAA : Survey on energy consumption in agri-food industry 
									
										TIC-TPE : Information and Communication Technologies Survey - very small businesses section 
									
										TASCOM : Tax on commercial premises 
									
										ERF : Tax income survey 
									
										TIC Ménages : Information and Communication Technologies Survey - household section 
									
										BIC-RS : Industrial and commercial profits - simplified scheme 
									
										BIC-RN : Industrial and commercial profits - normal scheme 
									
										FDG : Corporations group declarations 
									
										PERIM : Tax groups scopes 
									
										DPAE : Pre-employment declaration 
									
										Enquête LIFI : Financial Links between Enterprises Survey 
									
										GECIR : GECIR files 
									
										ECI : Outlook Survey in the Industry Sector 
									
										FIDELI : Housing and individual demographic files 
									
										ECLN : Commercialisation of new housing survey 
									
										EPCIA : Observation survey of intermediate consumption costs necessary for farmers 
									
										FARE Antilles-Guyane : Annual structural statistics of companies from the ESANE scheme Antilles – French Guiana 
									
										FARE Réunion : Annual structural statistics of companies from the ESANE scheme – Réunion 
									
										Base non salariés : Self-employed database 
									
										Déclarations 2502 : 2502 payroll tax declarations 
									
										ALLSTAT-FR6 : Statistical file of CAF recipients - final data 
									
										FAR6 : Annual statistical table for monitoring Caf recipients 
									
										BA : Agricultural benefits 
									
										CFE : Company Real Estate Contribution 
									
										BIC-IS : Industrial and commercial profits - all schemes 
									
										ISGROUPE : Tax groups of companies for corporate tax 
									
										CVAE : Contribution on the added value of companies 
									
										SINAPSE : Autorization and compensation requests of partial work 
									
										ECEIPE : Survey on Energy consumption and antipollution investment in small establishments with fewer than 20 employees 
									
										OPISE : Survey on observation of prices in industry and services 
									
										EMCS : Monthly Outlook Survey in Services 
									
										POTE : Income tax declarations for tax households (form 2042 and appendices) 
									
										CBCR : Country by country reporting 
									
										Déclarations_2044EB : Declarations on premises benefiting from a tax advantage (form 2044 EB) 
									
										EMCC : Monthly Outlook Survey in Retail Trade and Trade and Repair of Motor Vehicles 
									
										EHVP : Life History and Wealth Survey 
									
										TVA_annuel : Detailed VAT reporting data 
									
										SITADEL : System of Information and Automated Processing of Basic Data on Housing and Premises 
									
										Subdivisions_foncieres :  Property Subdivisions 
									
										Déclarations_2044S : Special declarations of property income for individuals (special form 2044) 
									
										FORCE : Program FORCE (Training, Unemployment and Employment) 
									
										CARE-M : Survey on the capacities, aids and resources of elderly people – households section 
									
										CARE-I : Survey on the capacities, aids and resources of elderly people – institutions section 
									
										TVA_mensuelles : Monthly VAT data 
									
										Rep_Covid RG : Covid reports - general social insurance scheme 
									
										Rep_Covid TI : Covid reports - self-employed (SE) workers 
									
										Fonds_solidarité : Solidarity funds for SMEs 
									
										ACEMO-Covid : Labor Force Activity and working conditions during the COVID-19 health crisis 
									
										CARE-M apparié fiscal-social : matched with data on personal income tax returns (IRPP) (Insee-Drees-Dgfip) and with social data (CNAF, CNAV, CCMSA) 
									
										CARE-I apparié fiscal-social : Survey on the capacities, aids and resources of elderly people – institutions section matched with data on personal income tax returns (IRPP) (Insee-Drees-Dgfip) and with social data (CNAF, CNAV, CCMSA) 
									
										Impact crise sanitaire : Survey: Impact of the health crisis on company organization and business practices. 
									
										MVC_FAM : Family tax credit 
									
										VQS :

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partners CASD was funded by the Investment in the Future (“Investissements d’Avenir”) program managed by the National Research Agency (“ANR”).