Localised tax income system / RFL (system replaced by FiLoSoFi)

Dernière mise à jour le : 09/11/2015

Présentation de l'opération

Organisme producteur :

Institut national de la statistique et des études économiques (Insee)

Type d'opération :

Exhaustive exploitation of income tax (POTE) and local residence tax (PLFC) declarations provided to INSEE by the Tax General Directorate

Objectifs :

Production of local statistics on taxable income in households at municipality, supra-municipality and infra-municipality levels:

- by applying the usual indicators to analyse income distribution (numbers, quartiles, deciles, mean, median, etc.);

- and indicators of the structure of these incomes (share of wages, pensions and annuities in the taxable income, etc.).

Champ de l'opération

Champ géographique :

Metropolitan France, the department of Reunion Island and the department of Martinique

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

Tax household

Are excluded from the scopeof application :

- taxpayers households concerned by an event type of death during December of the reference year ;

From 2007 to 2010 are excluded taxepayers households concerned by an event such as marriage, death or separation during December of the year either by several events the same year

Before 2007 all the households concerned by an event such as marriage, death or separation during the reference.

- households established of individuals who do not have independent tax status (essentially students);

- taxpayers living in collectives households institutions.

Caractéristiques techniques

Unité statistique enquêtée :

Tax households

Périodicité de l'opération :

Annual, except in 2003 for infra-municipality statistics

Historique :

The system started with income received in 2000 for the municipality data, and income received in 2001 for the infra-municipality data.

Méthodologie :

Localised household taxable incomes are established from two 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 taxed as the main residence.

Those who have to pay the local residence tax are identified in the same way as is the tax household that they constitute in the POTE file.

By comparing these two files, tax households can be constituted when, in a given year, an independent declaration of income (one, two or more tax households) and occupation of the same known dwelling, obtained from the local residence tax file, coincide.

The address file (FIP) contains the personal data of every taxpayer. It has been used since 2006 to help with the geolocation of addresses to produce local infra-municipality statistics.

Autres spécifications :

The resulting statistics are expressed according to three levels of observation:

- consumption unit (CU);

- household;

- person.

There are about two years between the income year of reference (year when income received) and the publication of the statistics.

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