Back to the list of publications L’hétérogénéité des taux d’imposition implicites des profits en France : constats et facteurs explicatifs Author : BACH L.BOZIO A.MALGOUYRES C. Date of publication : March 2019Name : L’hétérogénéité des taux d’imposition implicites des profits en France : constats et facteurs explicatifs Réf : Rapport IPP n°21 – Mars 2019Link : https://www.ipp.eu/wp-content/uploads/2019/03/heterogeneite-des-taux-dimposition-implicites-des-profits-en-france-constats-et-facteurs-explicatifs-IPP-mars2019.pdf Project Analyzing the effect of the 2008 reform on the tax credit for research and development activities Data provided through CASD (38) RP : Population Census BTS-Postes : All employees databases - job position data EAE Services : Annual business survey on service companies EAE Commerce : Annual business survey on trade EAP : Annual production survey EAE Industrie : Annual Business Survey on industry FARE : Annual structural statistics of companies from the ESANE scheme LIFI : Financial Links between Enterprises CIS : Community Innovation Survey FICUS : Annual structural statistics of companies from the SUSE scheme SINE : New Enterprises Information System MVC_CICE : Movement of Receivables CICE FIN : Funding BRC : Contributions summary statements JEI : Young innovative enterprises CEP : Outlines of profiled enterprises Créations Entreprises : Business start-ups Créations Etablissements : Creation of establishments Stocks Entreprises et Etablissements : Company and establishment inventory Stocks Entreprises : Company inventory Stocks Etablissements : Establishment inventory Transferts Etablissements : Transfer of establishments GAR : Guarantee INO : Innovation MCC : Debt-collection SINE Auto-entrepreneur : New Enterprises Information System - Self-employment regime BIC-RS : Industrial and commercial profits - simplified scheme BIC-RN : Industrial and commercial profits - normal scheme PERIM : Tax groups scopes Enquête LIFI : Financial Links between Enterprises Survey MVC_CIR : Movement of Receivables CIR GECIR : GECIR files Base non salariés : Self-employed database BIC-IS : Industrial and commercial profits - all schemes ESA : Annual sectoral survey CIFRE : Industrial Contract for Training through Research Enquête R&D Entreprises : Annual survey on the means dedicated to research and development PME_croissance : + -