Localised disposable income (System) / RDL (system replaced by FiLoSoFi)

Sources
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 :

Administrative source

Objectifs :

For some years now, INSEE has been publishing indicators on the tax revenue or declared income (that is before tax) of French households at all geographical levels permitted by the principle of statistical confidentiality: from districts to the whole of Metropolitan France via a range of intermediate geographical units: municipality, area of employment, department, region.

With the Localised disposable income system (RDL), first launched in 2003, INSEE provided a whole set of indicators concerning income after tax (disposable income) at a sub-national level (per department).

The RDL thus supplements the two principal sources of information on household income:

- The national Social Income and Tax Revenue Survey (ERFS) which has existed for several years and is used for the annual publication of national indicators that are comparable to those provided by the RDL;

- the Localised Tax Revenue system (RFL) which supplies local data on the income declared by households at municipal, supra-municipal and infra-municipal level.

Thèmes abordés :

The following themes are addressed:

- Levels, disparities and inequalities in living standards of individuals and households;

- Share of social benefits and statutory minimums in disposable income;

- Poverty (poverty rate and poverty gap).

These themes are addressed at departmental level by means of a number of classical analysis indicators (mean, median, disparity and inequality indicators).

Champ de l'opération

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

Tax households, excluding collective dwellings such as hostels, hospitals, retirement homes…

Caractéristiques techniques

Unité statistique enquêtée :

Tax households

Périodicité de l'opération :

Apériodic

Historique :

The RDL was first exploited with the 2004 income declared in 2005 and the local residence tax at 1st January 2005.

Méthodologie :

The RDL covers almost all the income declarations of households in Metropolitan France.

To elaborate the Localised Disposable Income (RDL), INSEE has the following two files (sent each year by the Tax General Directorate - DGI): the income declaration file (n°2042) and the local residence tax ratepayer file (dwellings taxed as main or second homes, other premises taxed separately such as car parks, garages, etc).

Each year (N), INSEE uses these files to process the data:

- relating to the income declarations of year N (sent by taxpayers in April N+1). Tax households are listed, identified by means of an identifier;

- on the persons linked to a dwelling subject to local residence tax and used as a main home: they are identified by both an occupied-dwelling identifier and a tax-household identifier (identical to that in the income declaration file).

This allows the switch from the notion of tax household to that of tax dwelling: all the tax households attached to the same dwelling are grouped together under the same dwelling identifier (that of the local residence tax payer) to form the tax dwelling.

For better accuracy of the RDL source, adjustment methods are used.

A first adjustment to the population census data results in better representativeness of the local-level data (region).

A second, national-level adjustment is then made to ensure the consistency of distribution of living standards between the Social Income and Tax Revenue Survey (ERFS) which refers to the national level and the Localised Disposable Income system (RDL).

For each year, these adjustments provide a median living standard (and thus a poverty rate) which is more or less identical from one source to the next, bearing in mind the differences of scope.

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