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Optimal taxation of capital and inheritance - Calibrating theoretical formula using French data

TAXOPTI
We are trying to set up a research project to put into practice the theoretical formula of optimal taxation recently developed in « A Theory of Optimal Inheritance Taxation » (Piketty & Saez, Econometric, 2013). Taxation of capital and donations are tightly linked (accumulated capital can come, in part, from transmissions).
Paris School of Economics
Members : BLANCHET Thomas, BOONE Augustin, BOTHE Philipp, CONTE-DEVOLX Charlotte, FACK Gabrielle, GARBINTI Bertrand, GETHIN Amory, GOUPILLE Jonathan, GOVIND Yajna, GUILLOT Malka, HEIDMANN Laure, MUNOZ Mathilde, MYCZKOWSKI Alix, PIKETTY Thomas, ROUDIL-VALENTIN Théo, SOTURA Aurélie, VAN EFFENTERRE Clémentine, VERRIER Quentin
Data provided through CASD (15)
RP : Population Census
BTS-Postes : All employees databases - job position data
Panel DADS : Panel for Annual Declaration of Social Data
Panel tous salariés : All-employee panel
BTS-Entreprises : All employees databases - business data
DMTG : Duties on the free transfer of assets
FELIN : Sampled file of the income tax
ERFS : Tax and social incomes survey
BTS-Salariés : All employees databases - employee data
FILOSOFI : Social and fiscal localized incomes
ERF : Tax income survey
ISF-IFI : Panel file of taxpayers subject to wealth tax and real estate wealth tax
DEPARTS_RETOURS : File of departures of income tax payers
POTE : Income tax declarations for tax households (form 2042 and appendices)
ISF-IFI_long : Long panel file of taxpayers subject to the wealth tax and the real estate wealth tax
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