MVC_CIR : Movement of Receivables CIR
Years : 2005-2020
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 being used to monitor competitiveness and employment credit (CICE) and, in the near future, research tax credit (CIR). It is a single file of initialized and used research tax credit claims and is updated twice a year (updates may concern previous years).
Example of data content for MVC_CIR : Movement of Receivables CIR
Projects using this data source (39)
Do pro-innovation policies cause skill biased technological change for beneficiary firms as well as firms in the same network?
Assessment of innovation entry exams for the Programme d'Investissements d'Avenir (Future Investment Program, 2010-2021), from innovative start-ups to SMEs
Econometric evaluation of the impact of Technology Research Institutes, Energy Transition Institutes and their SA 40391 funding scheme
Development of a method to study the impact of the 14 Technology Transfer Acceleration Companies (SATT)
The French Public Investment Bank: it's financing activites and their impact on corporate performance regarding innovation, survival of businesses and exports
Analyzing the impact of the legislative evolution of Intellectual Property Rights (IPR) on the patents filed by French companies in the United States
The aim is to analyze and measure economic and territorial direct impacts of the competitiveness clusters (“pôles de compétitivité”) in the relevant areas
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
L’hétérogénéité des taux d’imposition implicites des profits en France : constats et facteurs explicatifs
Other sources in the same theme (46)
ISF-IFI_long : Long panel file of taxpayers subject to the wealth tax and the real estate wealth tax
Persistent Identifiers (DOI)
Data citation and persistent identifiers (DOI - Digital Object Identifier) for each year.