DMTG : Duties on the free transfer of assets
Products:
2010, 2006, 1994
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Authorisation: Statistical Confidentiality Committee
The Duties on the Free Transfer of Assets Survey compiles data on a sample of estates that have paid free transfer tax (DMTG). The data drawn from the MOOREA (Micro-computing for the registration of acts) application are exhaustive but incomplete. Additional information is collected directly from the "paper" files of the successions available in computerized files
Documentation by product
Projects using this data source (13)
- Optimal taxation of capital and inheritance - Calibrating theoretical formula using French data
- An essay on inequalities and property transfer taxation - France 1980 - 2012
- INES Micro-simulation using data on revenue and assets
- DGT Project
- Project of the Council for economic analysis
- France Stratégie's studies
- Householder behaviour toward tax incentives
- Multiple property ownership of land and real estate: impact on local markets and regulation issues
- French National Court of Audit project, Department of Methods and Data
- The Dynamics of Public Finance and Spending Distribution in the Face of Globalization
- Behavioral responses to taxation
- Assessment of capital tax reforms in France
- Dashboards for Departments
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Articles (7)
- Accounting for Wealth Inequality Dynamics: Methods, Estimates and Simulations for France (1880-2014)
- Income Inequality in France, 1900-2014: Evidence from Distributional National Accounts
- Applying Generalized Pareto Curves to Inequality Analysis
- Income Inequality Dynamics in France 1900-2014: Evidence from Distributional National Accounts (DINA)
- Fin de carrière des seniors : quelles spécificités selon les métiers ?
- Inégalité des chances : ce qui compte le plus
- Dividend Taxes and the Allocation of Capital: Comment
Other sources in the same theme (55)
- FELIN : Sampled file of the income tax
- FIN : Funding
- REI : Identification of elements of taxation
- Déclarations 2083 pro : Tax aids for over-seas investment for professional (form 2083)
- Déclarations 2083 part : Tax aids for over-seas investment for individuals (form 2083)
- GAR : Guarantee
- INO : Innovation
- MCC : Debt-collection
- ETAT 1507M : Aggregated income tax declarations
- TASCOM : Tax on commercial premises
- BIC-RS : Industrial and commercial profits - simplified scheme
- BIC-RN : Industrial and commercial profits - normal scheme
- PERIM : Tax groups scopes
- TVA_A21 : Aggregate VAT reporting data (VAT fiscal data)
- DMTO_Fidji : Transfer duties - monthly data by department
- GECIR : GECIR files
- LNACFE : Premises not subject to Company Real Estate Contribution
- Déclarations 2502 : 2502 payroll tax declarations
- PVLT_Brevets : Long term profit taxation on patents
- BA : Agricultural benefits
- CFE : Company Real Estate Contribution
- BIC-IS : Industrial and commercial profits - all schemes
- ISGROUPE : Tax groups of companies for corporate tax
- TP : Business tax
- CVAE : Contribution on the added value of companies
- ISF-IFI : Panel file of taxpayers subject to wealth tax and real estate wealth tax
- Contrib_add_IS : Additional contribution to corporate income tax
- DEPARTS_RETOURS : File of departures of income tax payers
- POTE : Income tax declarations for tax households (form 2042 and appendices)
- CBCR : Country by country reporting
- Déclarations_2044EB : Declarations on premises benefiting from a tax advantage (form 2044 EB)
- IRCOM : Total community income tax
- TVA_annuel : Detailed VAT reporting data
- Subdivisions_foncieres : Property Subdivisions
- Déclarations_2044S : Special declarations of property income for individuals (special form 2044)
- ISF-IFI_long : Long panel file of taxpayers subject to the wealth tax and the real estate wealth tax
- TVA_mensuelles : Monthly VAT data
- Fonds_solidarité : Solidarity funds for SMEs
- Déclarations_2044 : Declarations of property income for individuals (form 2044)
- CET : Territorial economic contribution
- Dec_2069_rci :
- PME_croissance :
- Credits_impots_IS :
- BNC :
- Déclarations 2257 :
- Déclarations 2070 :
- Déclarations 2065bis :
- Dec_2020_TGAP :
- Dec_2040_TIC :
- Mouvements_IS :
- Foncier_bati :
- Organismes_beneficiaires_dons :
- CBCR monde :
- Taux_detention :
- ECOLLAB :
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Persistent Identifiers (DOI)
Data citation and persistent identifiers (DOI - Digital Object Identifier) for each year.