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DMTG : Duties on the free transfer of assets

Products: 2010, 2006, 1994
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Producer: Ministry of Finance (DGFiP)
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 (12)
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
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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.

1994 : https://doi.org/10.34724/CASD.106.878.V1
2006 : https://doi.org/10.34724/CASD.106.880.V1
2010 : https://doi.org/10.34724/CASD.106.881.V1