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MVC_CICE : Movement of Receivables CICE

Years : 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2015, 2014, 2013
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Producer : Ministry of Finance (DGFiP)
Authorisation : Comité du Secret Statistique
The Movements on Receivables file records all transactions related to corporate income tax receivables, and in particular initializations, refunds, and deductions. It is currently used to monitor competitiveness and employment credit (CICE) and, in the near future, the research tax credit (CIR). The CICE is assessed using a microeconomic approach, by company. The file of initialized and consumed tax receivables for the CICE is updated twice a year.

Example of data content for MVC_CICE : Movement of Receivables CICE

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Mvc cice 07022022
Fichier mouvement des créances CICE février 2022
Projects using this data source (26)
Impact assessment of corporate tax reforms
Réglementations environnementales, importations et innovation verte au niveau de l'entreprise
Large firms' responses to taxation
Corporate taxation and strategic responses
Profit shiftin strategies of French multinational firms.
Microsimulation de l'impact environnemental de la fiscalité des entreprises
Taxation and entrepreneurship
Determinants of the spatial distribution of firms
Assessment of capital tax reforms in France
PS Travaux de la DGOM
Micro-simulations of the effect of business-relted fiscal policy reforms
L'impact de l'augmentation de l'impôt sur les sociétés sur les grandes entreprises
French National Court of Audit project, Department of Methods and Data
Functional area and relocation
The impact of automation on the companies using this process: employment, wages, productivity and corporate organisation
Analyzing the impact of the legislative evolution of Intellectual Property Rights (IPR) on the patents filed by French companies in the United States
Interdisciplinary evaluation of the impact on employment, innovation and competitiveness of the competitiveness and employment tax credit (crédit d’impôt pour la compétitivité et l’emploi “CICE”)
DGT Project
DGT Project
DGT Project
General Directorate for Enterprises project
Financing costs supported by companies and their long term impact on careers
Experimenting with a rigorous evaluation of the competitiveness and employment tax credit (crédit d’impôt pour la compétitivité et l’emploi “CICE”)
The impact of the tax credit scheme ("Crédit d'Impôt Compétitivité Emploi -CICE-") on exports: How exporters define prices and profit margins
Analyzing the effect of the 2008 reform on the tax credit for research and development activities
Impact of social contributions on wages
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Articles (14)
L'Impact attendu du CICE sur les exportations Une analyse à partir de données d'entreprises
L’impact du CICE sur la marge intensive des exportateurs
Evaluation interdisciplinaire des impacts du CICE en matière de compétitivité internationale, d'investissement, d'emploi, de résultat net des entreprises et de salaire
Exports and labor costs: evidence from a French policy
Coût du travail et exportations : analyses sur données d'entreprises
L’hétérogénéité des taux d’imposition implicites des profits en France : constats et facteurs explicatifs
Spécialisation productive et compétitivité de l'économie française,
L'innovation en France peut-elle bénéficier aux salariés peu qualifiés ?
The effect of the eBay case on firms' propensity to patent and type of R&D activities
The Heterogeneous Effects of Weakening Patents on Firm Innovation Strategy
Dividend Taxes and the Allocation of Capital: Comment
Incidence and Behavioural Response to Social Security Contributions: An Analysis of Kink Points in France
Quels effets attendre de la transformation du CICE en réductions de cotisations employeurs ?
Using payroll taxes as a redistribution tool
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Other sources in the same theme (48)
DMTG : Duties on the free transfer of assets
FELIN : Sampled file of the income tax
FIN : Funding
REI : Identification of elements of taxation
Déclarations 2083 pro : Tax aids for over-seas investment for professional (form 2083)
Déclarations 2083 part : Tax aids for over-seas investment for individuals (form 2083)
GAR : Guarantee
INO : Innovation
MCC : Debt-collection
ETAT 1507M : Aggregated income tax declarations
TASCOM : Tax on commercial premises
BIC-RS : Industrial and commercial profits - simplified scheme
BIC-RN : Industrial and commercial profits - normal scheme
FDG : Corporations group declarations
PERIM : Tax groups scopes
TVA_A21 : Aggregate VAT reporting data (VAT fiscal data)
MVC_CIR : Movement of Receivables CIR
DMTO_Fidji : Transfer duties - monthly data by department
GECIR : GECIR files
LNACFE : Premises not subject to Company Real Estate Contribution
Déclarations 2502 : 2502 payroll tax declarations
PVLT_Brevets : Long term profit taxation on patents
BA : Agricultural benefits
CFE : Company Real Estate Contribution
BIC-IS : Industrial and commercial profits - all schemes
ISGROUPE : Tax groups of companies for corporate tax
TP : Business tax
CVAE : Contribution on the added value of companies
MVC_Mécenat : Movements in receivables Patronage
ISF-IFI : Panel file of taxpayers subject to wealth tax and real estate wealth tax
Contrib_add_IS : Additional contribution to corporate income tax
DEPARTS_RETOURS : File of departures of income tax payers
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)
LIASSES_FISCALES_PRO : Professional tax returns
IRCOM : Total community income tax
TVA_annuel : Detailed VAT reporting data
Subdivisions_foncieres : Property Subdivisions
Déclarations_2044S : Special declarations of property income for individuals (special form 2044)
ISF-IFI_long : Long panel file of taxpayers subject to the wealth tax and the real estate wealth tax
TVA_mensuelles : Monthly VAT data
Fonds_solidarité : Solidarity funds for SMEs
CET : Territorial economic contribution
MVC_FAM : Family tax credit
Banque de France :
Dec_2069_rci :
MVC_rénovation_énergétique :
PME_croissance :
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Persistent Identifiers (DOI)

Data citation and persistent identifiers (DOI - Digital Object Identifier) for each year.

2023 : https://doi.org/10.34724/CASD.127.5062.V1
2022 : https://doi.org/10.34724/CASD.127.4205.V2
2021 : https://doi.org/10.34724/CASD.127.3995.V1
2020 : https://doi.org/10.34724/CASD.127.3210.V2
2019 : https://doi.org/10.34724/CASD.127.3120.V1
2018 : https://doi.org/10.34724/CASD.127.2527.V1
2017 : https://doi.org/10.34724/CASD.127.2283.V1
2016 : https://doi.org/10.34724/CASD.127.2044.V1
2015 : https://doi.org/10.34724/CASD.127.1860.V1
2014 : https://doi.org/10.34724/CASD.127.1594.V1
2013 : https://doi.org/10.34724/CASD.127.1209.V1
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