Back to the list of publications L’hétérogénéité des taux d’imposition implicites des profits en France : constats et facteurs explicatifs Author : BACH L.BOZIO A.MALGOUYRES C. Date of publication : March 2019Name : L’hétérogénéité des taux d’imposition implicites des profits en France : constats et facteurs explicatifs Réf : Rapport IPP n°21 – Mars 2019Link : https://www.ipp.eu/wp-content/uploads/2019/03/heterogeneite-des-taux-dimposition-implicites-des-profits-en-france-constats-et-facteurs-explicatifs-IPP-mars2019.pdf Project Analyzing the effect of the 2008 reform on the tax credit for research and development activities Data provided through CASD (29) RP : Population Census DADS Postes : Annual Declaration of Social Data - job position data EAE Services : Annual business survey on service companies EAE Commerce : Annual business survey on trade EAP : Annual production survey EAE Industrie : Annual Business Survey on industry FARE : File approaching the results of the Elaboration of annual statistics of companies LIFI : Financial Links between Enterprises CIS : Community Innovation Survey FICUS : Unified Corporate Statistics System MVC_CICE : Movement of Receivables CICE FIN : Funding BRC : Contributions summary statements JEI : Young innovative enterprises GAR : Guarantee INO : Innovation MCC : Debt-collection BIC-RS : Industrial and commercial profits - simplified scheme BIC-RN : Industrial and commercial profits - normal scheme DGE_soldacomptes : Monitoring of corporate tax recoveries FDG : Corporations group declarations PERIM : Tax groups scopes Enquête LIFI : Financial Links between Enterprises Survey MVC_CIR : Movement of Receivables CIR GECIR : GECIR files Base non salariés : Self-employed database BIC-IS : Industrial and commercial profits - all schemes ESA : Annual sectoral survey CIFRE : Industrial Contract for Training through Research + -