Social and fiscal localized incomes (device) / FiLoSoFi

Dernière mise à jour le : 10/11/2015

Présentation de l'opération

Organisme producteur :

Insee - Direction des Statistiques Démographiques et Sociales (DSDS)
         - Direction de la Diffusion et de l’Action Régionale (DDAR)

Type d'opération :

Exploitation of comprehensive tax data from the Tax General Directorate – DGI (natural persons income declarations returns, local residence tax and file tax of  natural persons) and comprehensive data on social benefits from the National Fund of Family Allowances (CNAF), national old-age insurance fund (CNAV) and the Central Fund of Social Agricultural mutual (CCMSA).

The Social and Fiscal Located File device (FiLoSoFi) replaces  the Localised tax income system (RFL) and Localised disposable income system (RDL) 

Objectifs :

Production of an indicators set on the declared income (before redistribution) on the one hand, and on the disposable income (after redistribution and allocation of undeclared investment income) on the other hand, at the municipal, supra-communal and intra-communal levels :
- Usual indicators of income distribution analysis (numbers, quartiles, deciles, median, etc. income per consumption unit) on the entire population as well as on subpopulations
- Poverty rate
- Income structure indicators

Thèmes abordés :

The themes are:

- Levels, disparities and inequalities in the distribution of declared income by unit of consumption and living standards of individuals;
- Categories income share in disposable income;
- Poverty (poverty rate and poverty intensity);
- Characteristics of the sub-population below 60% of median income per unit of consumption 

These themes are apprehended at local level through a number of usual analysis indicators (median, disparity and inequality indicators) and are broken down by various sociodemographic variables. 

Champ de l'opération

Champ géographique :

Metropolitan France, Departments of Reunion and Martinique 

Champ(s) statistique(s) couvert(s) :

Fiscal households not included in communities (residences, hospitals, retirement homes, ...) and excuding homeless.

The households having declared incomes perceived during one of the two previous years, but not having declared any income related to the undergoing year, are not retained in the FiLoSoFi field (whereas they were retained in the RFL and RDL devices). However the households declaring their income in the department where their second home is located are taken into account, whereas they were excluded from the RFL and RDL fields.

The indicators on the declared income are calculated for household field whose declared income is positive or zero.

The indicators on disposable income are based on household field whose disposable income is positive or zero. 

Caractéristiques techniques

Unité statistique enquêtée :

Tax household: consolidation of tax households listed in the same dwelling. 

Périodicité de l'opération :


Historique :

For several years, INSEE has been publishing indicators on declared income of households at all geographic levels until the infracommunal level (RFL) as well as disposable income indicators at departmental level (RDL).

The FiLoSoFi device has been implemented in order to obtain  standard of living,  inequality and poverty indicators at local sub-departmental level. 

Méthodologie :

The FiLoSoFi device is compiled from the following files:

- The file of the statement of fiscal income (POTE), containing the data relative to taxpayers income declarations. This file lists tax households ;
- The local residence tax file (PLFC), from which details of those who have to pay the local residence tax are extracted (TH) and linked with dwellings ;   
- The file of individuals (Fip) that lists all individual reporting to the tax authorities;
- Social files containing comprehensive data on social benefits paid by the main bodies managing these services (CNAF, CNAV and CCMSA), at family level  or beneficiary level.

The reconciliation of Pote and PLFC files allows to establish fiscal households when  a given fiscal year coincides with at least one independent income declaration  (one, two or more tax households) and the occupation of a dwelling identified for  residence tax. The reconciliation of Fip file with social files can reconstruct for each tax household all the perceived social benefits. 

The " local residence tax payer" is identified in the same way that the tax household is in the  Pote file. There is  no  unique identifier between fiscal and social files: the reconciliation is made from common information in the files (name, surname, date of birth, municipality of residence, etc.). Once the files have been matched, personal information are not kept,

The file of individuals (Fip) contains personal data on each taxpayer which are useful for pairing with social files.  Approximation of fiscal and social files enables to avoid  total imputation on social benefits scale, as it was done in RDL. INSEE collects via CCMSA annual amounts of statutory benefits in the pension part and the family part within the agricultural system. For the general scheme, CNAV and the CNAF each provide a comprehensive file of benefits paid in December. The annual benefit amounts are then reconstituted by extrapolation, using available information on family composition. 

In FiLoSoFi, as in the old RDL device, non-subject to declaration financial incomes are allocated  _ for metropolitan households_ according to a pattern built from the Household Wealth Surveys (INSEE): a probability of detention and a detention amount are estimated according to various observable households characteristics (income, age, family situation ...) for  seven financial products (tax-exempt savings deposits , LEP, youth passbook savings accounts , CEL, PEL, life-insurance  and PEA .
The taxes retained to compute the disposable income are: income tax, local residence tax, CSG, CRDS and social levy on income from property.
The income tax used to calculate the disposable income is the tax on the income of the year, actually paid the following year.

As in the old device RDL, the household type is built from the age differences between individuals, especially to rebuild couples who are not married or civil partners or cohabitants reported as such to the local residence tax. 

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