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Le modèle de microsimulation TAXIPP -Version 1.1

Author

Listed:
  • Mahdi Ben Jelloul

    (IPP - Institut des politiques publiques)

  • Antoine Bozio

    (PJSE - Paris Jourdan Sciences Economiques - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - INRA - Institut National de la Recherche Agronomique - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique, IPP - Institut des politiques publiques, PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement)

  • Thomas Douenne

    (IPP - Institut des politiques publiques, PJSE - Paris Jourdan Sciences Economiques - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - INRA - Institut National de la Recherche Agronomique - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique, PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement)

  • Brice Fabre

    (PSE - Paris School of Economics - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique - INRAE - Institut National de Recherche pour l’Agriculture, l’Alimentation et l’Environnement, IPP - Institut des politiques publiques, PJSE - Paris Jourdan Sciences Economiques - UP1 - Université Paris 1 Panthéon-Sorbonne - ENS-PSL - École normale supérieure - Paris - PSL - Université Paris Sciences et Lettres - INRA - Institut National de la Recherche Agronomique - EHESS - École des hautes études en sciences sociales - ENPC - École des Ponts ParisTech - CNRS - Centre National de la Recherche Scientifique)

  • Claire Leroy

    (IPP - Institut des politiques publiques)

Abstract

Le modèle TAXIPP est le modèle de microsimulation socio-fiscal développé au sein de l'Institut des politiques publiques (IPP). Cet outil vise à simuler les prélèvements obligatoires et transferts monétaires du système redistributif français. Ce document méthodologique présente la version 1.1 du modèle. Il décrit son fonctionnement dans le détail, à savoir les données utilisées, la structure du simulateur ainsi que l'ensemble des choix méthodologiques opérés. Par rapport à la version 1.0, la version 1.1 simule l'impôt de solidarité sur la fortune (ISF) et l'impôt sur la fortune immobilière (IFI) à partir des données administratives associées à ces deux impôts. La version 1.1 fait suite au récent passage à la version 1.0, qui a représenté un changement important tant dans les sources que dans l'architecture du simulateur. Les données utilisées dans ce modèle sont issues d'un appariement statistique entre données administratives et données d'enquête, l'idée étant d'utiliser des sources administratives autant que possible.

Suggested Citation

  • Mahdi Ben Jelloul & Antoine Bozio & Thomas Douenne & Brice Fabre & Claire Leroy, 2019. "Le modèle de microsimulation TAXIPP -Version 1.1," PSE-Ecole d'économie de Paris (Postprint) halshs-02514276, HAL.
    • Handle: RePEc:hal:pseptp:halshs-02514276
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-02514276
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    References listed on IDEAS

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    1. Gruber, Jonathan, 1997. "The Incidence of Payroll Taxation: Evidence from Chile," Journal of Labor Economics, University of Chicago Press, vol. 15(3), pages 72-101, July.
    2. Gabrielle Fack & Camille Landais, 2010. "Are Tax Incentives for Charitable Giving Efficient? Evidence from France," American Economic Journal: Economic Policy, American Economic Association, vol. 2(2), pages 117-141, May.
    3. Nicolas Ruiz & Alain Trannoy, 2008. "Le caractère régressif des taxes indirectes : les enseignements d'un modèle de microsimulation," Économie et Statistique, Programme National Persée, vol. 413(1), pages 21-46.
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