Quelle taxation du capital, avant et après la réforme de 2018 ?

Dherbécourt, Clément; Forero, Margarita Lopez

doi:10.3917/lna.081.0001

“…The increase in the share of inheritances since the 1970s (which represented 55% of total wealth in 2010 according to Frémeaux, 2019) results, for example, in young people, in some cases with lower incomes, having significant wealth, and therefore brings about a reduction in the correlation between labour income and wealth (Garbinti et al, 2021). Therefore, as can be seen from the results obtained by means of matching between the income tax data and the ISF/IFI tax data performed by France Stratégie (Dherbécourt & Lopez-Forero, 2019), 40% of the total for the ISF is paid by households positioned below the 98 th centile of the reference tax income (RFR).…”

Section: The Transition From the Isf To The Ifi Increases The Standar...mentioning

confidence: 98%

Telecoms Deflators: A Story of Volume and Revenue Weights

Abdirahman¹,

Coyle²,

Heys³

et al. 2022

Ecostat

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We draw up an inventory of entitlements related to social benefits and social support available locally to beneficiaries of the Revenu de Solidarité Active (RSA, the current scheme of minimum income) in 20 French cities, including Paris, Lyon and Marseille. We then compare the social scales inventoried in 2020 to those collected in 2001 and 2007, i.e. prior to the switch from the previous minimum income scheme (RMI) to the RSA. We show an overall shift towards more degressive conditions for granting support. In all the cities covered and for all family configurations, threshold effects have become limited, at the cost of a sometimes high degree of complexity. The only exception is Paris, where social support is generally more generous and where threshold effects remain. Taken as a whole, local social support scales have been brought into line with the RSA scale, whereas prior to 2008 they were more in line with the RMI scale, which confirms the guiding role played by national scales on local scales. In particular, we examine the effects of these transformations on the standard of living of recipient households and on incentives to work.

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“…The increase in the share of inheritances since the 1970s (which represented 55% of total wealth in 2010 according to Frémeaux, 2019) results, for example, in young people, in some cases with lower incomes, having significant wealth, and therefore brings about a reduction in the correlation between labour income and wealth (Garbinti et al, 2021). Therefore, as can be seen from the results obtained by means of matching between the income tax data and the ISF/IFI tax data performed by France Stratégie (Dherbécourt & Lopez-Forero, 2019), 40% of the total for the ISF is paid by households positioned below the 98 th centile of the reference tax income (RFR).…”

Section: The Transition From the Isf To The Ifi Increases The Standar...mentioning

confidence: 98%

“…The latter studies make use of DGFiP data and provide results that are less concentrated at the upper end of the distribution than those published the previous year by the IPP and are therefore closer to the results obtained using our methodology. See also Dherbécourt & Lopez-Forero (2019) on the effective taxation of wealth and capital income between 2011 and 2018. 5.…”

Section: Introduction Of the Income Tax Component Of The Pfumentioning

confidence: 99%

Baccalaureate Tracks and Employment at the End of Education: Contribution of the Educational Pathway and Analysis of Gender Gaps

Herbaut¹,

Barone²,

Vallet³

2022

Ecostat

1

0

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We draw up an inventory of entitlements related to social benefits and social support available locally to beneficiaries of the Revenu de Solidarité Active (RSA, the current scheme of minimum income) in 20 French cities, including Paris, Lyon and Marseille. We then compare the social scales inventoried in 2020 to those collected in 2001 and 2007, i.e. prior to the switch from the previous minimum income scheme (RMI) to the RSA. We show an overall shift towards more degressive conditions for granting support. In all the cities covered and for all family configurations, threshold effects have become limited, at the cost of a sometimes high degree of complexity. The only exception is Paris, where social support is generally more generous and where threshold effects remain. Taken as a whole, local social support scales have been brought into line with the RSA scale, whereas prior to 2008 they were more in line with the RMI scale, which confirms the guiding role played by national scales on local scales. In particular, we examine the effects of these transformations on the standard of living of recipient households and on incentives to work.

show abstract