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Le modèle de micro-simulation TAXIPP -Version 0.1

Author

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  • Antoine Bozio

    (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, PSE - Paris-Jourdan Sciences Economiques - 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)

  • Roy Dauvergne

    (IPP - Institut des politiques publiques)

  • 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, PSE - Paris-Jourdan Sciences Economiques - 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)

  • Jonathan Goupille

    (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, PSE - Paris-Jourdan Sciences Economiques - 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)

  • Olivier Meslin

    (IPP - Institut des politiques publiques)

Abstract

Cette note méthodologique décrit le fonctionnement de TAXipp, le modèle de micro-simulation de l'Institut des politiques publiques (IPP), dans sa version 0.1. Le modèle TAXipp est un modèle de micro-simulation statique qui simule pour un échantillon représentatif de la population française les impôts et cotisations sociales prélevés sur les ménages et les transferts reçus par ceux-ci. Ce modèle diffère des modèles classiques de micro-simulation par deux aspects importants : d'une part,il incorpore des prélèvements obligatoires souvent mis de côté dans les simulations(taxation indirecte, impôt sur les bénéfices des sociétés, taxes sur les salaires, etc.) ;d'autre part, il propose une décomposition fine du haut de la distribution des revenus (les 10 % les plus hauts revenus) où une forte hétérogénéité domine, tant dans la composition des revenus que dans l'impact des prélèvements obligatoires. TAXipp 0.1 simule le système fiscal et social français pour les années 1997 à 2012.Cette note décrit la constitution de la base de données principale à partir de diverses sources primaires, les programmes de simulation du système fiscal et social– et en particulier les hypothèses simplificatrices qui ont été faites –, l'utilisation des données agrégées pour le calage macro-économique du modèle et enfin présente le dictionnaire des variables du modèle.

Suggested Citation

  • Antoine Bozio & Roy Dauvergne & Brice Fabre & Jonathan Goupille & Olivier Meslin, 2012. "Le modèle de micro-simulation TAXIPP -Version 0.1," Working Papers halshs-02514251, HAL.
  • Handle: RePEc:hal:wpaper:halshs-02514251
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    References listed on IDEAS

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