The project aims to produce enriched Distributed National Accounts (DINA) and to propose applications for analyzing inequality and taxation. We reproduce INSEE DINA files using ERFS data and the INES model. We refine these DINA files at the top of the income distribution using the methodology developed by Bach et al (2025), which draws on individual tax data (POTE, ISF/IFI) and firms data (BIC, LIFI, OFATS, CBCR). We then develop a simulation tool capable of assessing the redistributive impact of tax reforms as well as a module for quasi real-time projection of DINA data.
INSEE Distributed National Accounts: refinements and new applications
Data provided through CASD (18)