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Home>Projects>Behavioral responses to taxation
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Behavioral responses to taxation

COMPREP
The theory of optimal taxation tells us that the extent to which we can and we want to tax households crucially depends on how they respond to taxes. The aim of this project is to exploit various tax changes that happened in France over the last 30 years to study their responses.
Aix-Marseille School of Economics

Members : CALVEZ Nicolas, GARCIA-PENELOSA Cecilia, GUILLOUZOUIC LE CORFF Arthur, LE GUERN HERRY Ségal

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Data provided through CASD (13)
EDP : Permanent Demographic Sample
SRCV : Statistics on Income and Living Conditions
Patrimoine : Household Wealth Survey
DMTG : Duties on the free transfer of assets
FELIN : Sampled file of the income tax
Base non salariés : Self-employed database
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)
EHVP : Life History and Wealth Survey
ISF-IFI_long : Long panel file of taxpayers subject to the wealth tax and the real estate wealth tax
Panel non salariés : Non employees panel
BNC :
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CASD was funded by the Investment in the Future (“Investissements d’Avenir”) program managed by the National Research Agency (“ANR”).