Tax Income Survey / ERF

Sources
Dernière mise à jour le : 08/12/2011

Présentation de l'opération

Organisme producteur :

Insee. Direction des statistiques démographiques et sociales (DSDS)

Type d'opération :

Household's survey linked with administrative data.

Objectifs :

Production of statistics concerning household income, standards of living (equivalised household income) and poverty rate:

- using the basic indicators aiming for analysing the distribution of income (number of people, percentiles, median, mean, interdecile range, etc.)

- displaying the results through the usual socio-demographic criteria: socio-professional category and age of the people in the household, size of household, activity of each individual.

Champ de l'opération

Champ géographique :

Metropolitan France

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

The "ordinary" household. The following households are excluded:

- Households consisting of people who are not fiscally independent (primarily students);

- People living in communities or in mobile accommodation (e.g. boatmen, homeless people, etc.);

- Households with negative incomes (primarily households of self-employed people).

Caractéristiques techniques

Unité statistique enquêtée :

Household

Périodicité de l'opération :

Annual since 1996

Historique :

The first tax income surveys (1956, 1962, 1965, 1970, 1975, 1979, 1984 and 1990) were based on population censuses.

The Tax Administration was responsible for filling the data related to tax income; statistical data processing was then carried out by the INSEE.

Since 1996, ERF surveys match Labour Force Surveys (INSEE), with income files data from the Tax Administration.
From 2002 onwards, Labour Force Survey are designed on a continuous scheme (while the former Labour Force Survey, named EEA was entirely collected once a yearannual  whereas the new survey named EEC implemented in 2002 is a quarterly survey conducted continuously throughout the year).The Tax Income Survey focusing on the incomes for 2002 thus exists in two versions: the first corresponds to the EEA and the second to the EEC.

The recommendations of the 2007 report on measures of standards of living and inequalities by the French National Statistical Information Council (CNIS) - the body that prepares the annual agenda for the INSEE-. have driven some further improvements of the ERF surveys along two dimensions:

- measuring social benefits that effectively accrue to households, instead imputations (mostly based on legal schedule);

- imputating of non taxable incomes from financial assets.

This new methodology has been implemented since 2005 incomesand the new survey has been named the Tax and Social Incomes Survey (ERFS).The results for 2005 have been produced according to both the old and the new methodologies (ERF and ERFS).


Plan de sondage :

Since the survey has been based on the continuous Labour Force Survey (EEC), the Tax Income Survey sample has consisted of an average of 35,000 households (including households in which the reference person is a student), i.e. almost the entire sample for the EEC in the 4th quarter of the year.

Méthodologie :

The survey sample for a given year N (since the transition to the continuous Labour Force Survey in 2002) consists of respondents to the continuous Labour Force Survey (EEC) for the 4th quarter of the year N.

Matching with the tax files sent to the INSEE by the Tax authorities (DGI), relies in particular on tax returns for incomes received during the year N (filled in by households in March N+1).
 
For households in the field of the Tax Income Survey - i.e. those of the Labour Force Survey for which at least one tax return has been matched - and households of students under 26 years of age, social benefits are estimated according to a computation schedule taking into account the type of household or by econometric simulation.

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