The research project focuses on mandatory levies within the French productive sector, and seeks to measure how public subsidies have been distributed between companies. To answer this question, we propose to analyze the effective individual tax rate, net of subsidies and transfers. By observing this rate at the individual level, we will be able to document its distribution and document the relationship between this rate and firm characteristics. Among the firm characteristics we wish to target are size, industrial sector, balance sheet items, employment structure in terms of wage level and employee socio-professional category, and carbon footprint.