Social and fiscal localized income 

Filosofi

Set of indicators on income and poverty at subnational levels:

• indicators of income distribution by consumption unit

• indicators of monetary poverty

• indicators of income structure

The Localized Social and Fiscal Database 2 (Filosofi 2) system succeeds other systems on which localized knowledge of household income was previously based:

• The Localized Tax Income (RFL) dataset allows for the observation of household income at all geographic levels (sub-municipal, municipal, and supra-municipal) for the income years 2001 through 2011. The data focuses on the annual income reported by households to the tax authorities, before any tax deductions: this concept of income specifically does not account for any social benefits received by households, income from assets that is not required to be reported to the tax authorities, or taxes paid by households.

• The Localized Disposable Income (RDL) dataset allows for the analysis of household disposable income, by region and by department, for the 2004 income year, followed by 2006 through 2011. In this system, social benefits are allocated according to a standard scale, which does not allow for precise identification of non-takeup of benefits and prevents the dissemination of data at geographic levels finer than the department.

• The Localized Social and Fiscal Database (Filosofi) system, covering the 2012–2021 income years, allows for the observation of household disposable income at all geographic levels (sub-municipal, municipal, and supra-municipal).

The new Filosofi 2 system thus replaces the Filosofi system starting with the 2023 data year. It was established following the elimination of one of the sources of the previous system (the housing tax) and, as before, enables the production of income data at subnational geographic levels.

At the national level, the ERFS (Survey on Tax and Social Income) remains the reference source for monitoring living standard inequalities and poverty across France.

Synthesis

Annual

Tax and social incomes survey