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Micro-simulations of the effect of business-relted fiscal policy reforms

REFIENT
Quantitative modeling of the impact of corporate tax reforms and other elements of business taxation remains poorly developped. This project aims to develop a model to micro-simulate corporate tax reforms in France. For this purpose, the model will be based on a database containing information on all companies that are tax payers. The data used should cover tax, balance sheet and income statement data as contained in the tax packages and specific additional data (e.g. data on ownership structure and salaried workforce).
Paris School of Economics
Members : BACH Laurent, BILLON Etienne, BOMARE Jeanne, BOZIO Antoine, CHOUC Paul-Emmanuel, DE LACHAPELLE Louis, DUTRONC-POSTEL Paul, EL HABER Rami, FABRE Brice, FALAKI Yacine, FIZE Etienne, GHIO Nicolas, GUILLOUZOUIC LE CORFF Arthur, LEROY Claire, MALGOUYRES Clément, PAYA Rachel, PECHEU Vladimir, RANGNICK Ben, TOULEMON Léa
Data provided through CASD (85)
EEC : Continuous Labour Force Survey
BTS-Postes : All employees databases - job position data
Panel DADS : Panel for Annual Declaration of Social Data
Patrimoine : Household Wealth Survey
EAE Services : Annual business survey on service companies
EAE Commerce : Annual business survey on trade
EAP : Annual production survey
EAE Industrie : Annual Business Survey on industry
FARE : Annual structural statistics of companies from the ESANE scheme
LIFI : Financial Links between Enterprises
OFATS : Outward Foreign Affiliates Statistics
EAE IAA : Annual business survey on agrifood companies
EAE BTP : Annual business survey on construction
EAE Transport : Annual business survey on the transport industry
FICUS : Annual structural statistics of companies from the SUSE scheme
EACEI : Survey on energy consumption in industries
COI Salariés : Organisational changes and computerisation
Panel tous salariés : All-employee panel
Antipol : Environmental protection studies and investments
COITIC : Organisational changes and information technologies
ECET : Survey on energy consumption in the service industry
MVC_CICE : Movement of Receivables CICE
ACEMO-DSE : Labour force activity and working conditions - survey on company level social dialogue
FIN : Funding
ECII : Business Outlook Survey on Investment in Industry
ECII CICE : Business Outlook Survey on Investment in Industry - focus on CICE
BRC : Contributions summary statements
JEI : Young innovative enterprises
MMO : Labour movements
D@ccord : Statistical database of firms collective agreements
CEP : Outlines of profiled enterprises
Créations Entreprises : Business start-ups
ECS CICE : Monthly Outlook Survey in Services - focus on CICE
ACEMO-PIPA : Labour force activity and working conditions - survey on employees profit-sharing, incentive plans, savings plans and share ownership
VAC : Activity breakdown
ESA-EAP : Annual sectoral survey - Annual production survey
Créations Etablissements : Creation of establishments
Stocks Entreprises et Etablissements : Company and establishment inventory
Stocks Entreprises : Company inventory
Stocks Etablissements : Establishment inventory
Transferts Etablissements : Transfer of establishments
GAR : Guarantee
INO : Innovation
MCC : Debt-collection
CT_Employeurs : Labour conditions - employers section
Panel ACEMO : Panel of the survey on Labour force activity and working conditions
BIC-RS : Industrial and commercial profits - simplified scheme
BIC-RN : Industrial and commercial profits - normal scheme
PERIM : Tax groups scopes
DPAE : Pre-employment declaration
Enquête LIFI : Financial Links between Enterprises Survey
MVC_CIR : Movement of Receivables CIR
GECIR : GECIR files
ECI : Outlook Survey in the Industry Sector
Base non salariés : Self-employed database
ECEC : Survey on energy consumption in the construction industry
CFE : Company Real Estate Contribution
BIC-IS : Industrial and commercial profits - all schemes
ISGROUPE : Tax groups of companies for corporate tax
TP : Business tax
CT_Salariés_Employeurs : Working Conditions - Matching Employees and Employers
CVAE : Contribution on the added value of companies
SINAPSE : Autorization and compensation requests of partial work
ESA : Annual sectoral survey
ECEIPE : Survey on Energy consumption and antipollution investment in small establishments with fewer than 20 employees
C3S : Corporate solidarity social contribution
EMCS : Monthly Outlook Survey in Services
CBCR : Country by country reporting
EMCC : Monthly Outlook Survey in Retail Trade and Trade and Repair of Motor Vehicles
EHVP : Life History and Wealth Survey
LIASSES_FISCALES_PRO : Professional tax returns
TVA_annuel : Detailed VAT reporting data
EMCB : Monthly Business Outlook Survey in the Building Industry
TVA_mensuelles : Monthly VAT data
REP_COVID RG : Covid reports - general social insurance scheme
REP_COVID TI : Covid reports - self-employed (SE) workers
Fonds_solidarité : Solidarity funds for SMEs
ACEMO-Covid : Labor Force Activity and working conditions during the COVID-19 health crisis
Impact crise sanitaire : Survey: Impact of the health crisis on company organization and business practices.
CET : Territorial economic contribution
CITRUS : Company restructuring index
FICAS :
ENQ NC8 :
DOU NC8 :
Déclarations 2257 :
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