IRCOM : Total community income tax

The Total Community Income Tax (IRCOM) file provides a picture of the taxation of year N-1 as of December 31st of year N. It reflects all income tax returns for the year N-1 taxed throughout year N. The statistics are based on all taxable households (one 2042 return counts as one taxable household). Thus, in the event of the death of one of the spouses, two returns are filed (one for the joint period and one for the period after the death for the surviving spouse), two tax households are then counted. The information on tax households is broken down by bracket of reference tax income, with a total for the local area, for the department, and for the region. The data are presented after neutralization of tax credit equal to the compulsory flat-rate levy.