Household income and poverty in 2019 Municipality of Breugnon (58038)
Paru le : 13/06/2022
Warning: For reasons of statistical confidentiality, some indicators may not be provided.
tableauREV T1 - Tax households in 2019
|Number of tax households||71|
|Number of people in tax households||147|
|Median disposable income (per consumption unit in euros)||20 990|
|Share of actually taxed tax households (in %)|
- Scope: tax households - excluding communities and homeless.
- Source: Insee-DGFiP-Cnaf-Cnav-Ccmsa, Localised disposable income system (FiLoSoFi) in geography as of 01/01/2022.
A presentation of Localised disposable income system (FiLoSoFi) is accessible in the “Definitions, Methods and Quality” section of the insee.fr site.
A tax household is a household comprising the grouped tax households defined for the income taxation linving isted in the same dwelling (excluding collective housing). Its existence in a given year depends on the simultaneous presence of an income tax return and the occupation of an identified dwelling for local residence tax on furnished accommodatio.
For example, a couple of cohabitants in which each person completes its own income tax return is a single tax household because they are listed in the same dwelling, even though they are two distinct taxpayers in the sense of the income taxation.
Hence, the following are excluded from tax households :
• Households made up of persons who are not fiscally independent (most often, students). These persons are counted in the household where they are declared as dependents (households of their parent(s) in the case of students) ;
• Taxpayers living in collective dwellings (workers' hostels, retirement homes, remand establishments, etc.) ;
• The homeless.
The tax household does not necessarily correspond to the usual notions of a household (whether in the sense of the population census or that of household surveys).
The term tax household refers to all the people included on the same income tax declaration.
There may be several tax households within a single household: for example, an unmarried couple who each fill out their own income tax declaration count as two tax households.
The number of persons in the tax household is obtained by adding up the persons listed on the income declarations of the said household. The term person is used rather than inhabitant to highlight the fact that a person attached in tax terms to a household does not necessarily live in it: they may live elsewhere, as is frequently the case of students (attached to their parents for tax purposes but living in a separate dwelling).
For these particular reasons, the number of persons is not always the same as the population of the household in the population census. Differences can therefore be observed between the numbers from the two sources.
Since the 2003 tax return, children and grand-children subject to alternating custody arrangements have been taken into account. They are counted as 0.5 in each of the two dwellings where they reside.
To compare the standards of living of households of different sizes or compositions, we divide the income by the number of consumption units (CU). These are usuallly calculated the following way:
- 1 CU for the first adult in the household,
- 0.5 CU for the other persons aged 14 years or older,
- 0.3 CU for the children under 14 years.
This scale (known as the OCDE scale) takes the economy of scale inside the household. Indeed, the needs of the household do not increase proportionally to its size.
When several people live together, it is not necessary to multiply all the consumer goods (in particular durable consumer goods) by the number of people in order to keep the same standard of living.
Disposable income is the income available to the household for consumption and saving. It includes income from employment net of social security contributions, unemployment benefits, pensions, capital income (real estate and financial) and other social benefits received, net of direct taxes.
The latter include income tax, housing tax, the general social contribution (CSG), the contribution to the reduction of the social debt (CRDS) and other taxes on capital income. It includes part of the balance of inter-household transfers.
The share of taxed households is the percentage of taxable households which pay income tax (IRPP). The tax to be paid for a taxable household corresponds to the total of the taxes to be paid by the tax households included in the household.
The monetary poverty rate corresponds to the proportion of individuals (or households) considered as monetary poor.
If a distribution is ordered, the median divides this distribution into two equal parts.
Thus, for a distribution of wages, 50 % of the wages are below the median and 50 % above it.
A large number of economic values have a lower limit but not an upper one. For example, the hourly wage has a lower limit provided by the SMIC, but certain wages can be very high indeed. These high wages pull the mean upwards, despite the fact they are few in number, and the mean is therefore generally higher than the median.
Also, the uncertainty surrounding the extreme values, and in particular high values, has an impact on the mean but does not affect the median. In this respect, the latter is therefore a more reliable indicator.
If a distribution of salaries, income, turnover, etc. are put in order, deciles are the values that divide that distribution into ten equal parts.
As such, for a distribution of salaries :
- the first decile (generally written D1) is the salary below which 10% of salaries are situated ;
- the ninth decile (generally written D9) is the salary below which 90% of salaries are situated.
The first decile is, in the same respect, the salary above which 90% of salaries are situated; the ninth decile is the salary above which 10% of salaries are situated.
Income inter-decile ratios are used to evidence the disparities (or differences) between the richest and the poorest.
The scope covered is that of all ordinary tax households: it excludes people who are homeless or living in institutions (prison, home, retirement home, etc.).
Municipalities without inhabitant or without inhabitant subject to the housing tax are not in the list of municipalities.
The share of taxed households is calculated on the basis of households whose declared income is positive or zero.
The other indicators are calculated on the basis of households with positive or zero disposable income.
Data are rounded to the nearest ten for income deciles and quartiles and rounded to a few decimal places for other indicators.
The statistics for 2019 are available in the municipal geography in force on 01/01/2022.
The results are provided for metropolitan France, Martinique and Reunion.
Statistical confidentiality and release threshold
Data from FiLoSoFi are subject to statistical confidentiality. No statistics are disseminated on very small areas (less than 50 households and less than 100 people).
Three indicators (median standard of living, counts in number of households and number of people) are proposed for areas with more than 50 households or more than 100 people.
In the largest areas (more than 1000 households or more than 2000 people), all the indicators are generally offered. They are also disseminated on the associated subpopulations a socio-demographic criterion (for example under 30s) with a minimum workforce of at least 200 people and at least 11 households.
Poverty rates are disseminated for areas with more than 1,000 households or more than
2,000 people in which there are at least 200 people and 11 poor households, as well
as at least 200 people and 11 households above the poverty line .
They are disseminated on the sub-populations associated with a socio-demographic criterion (for example under 30 years old) having a minimum number of at least 200 people and at least 11 poor households and at least 200 people and at least 11 households above the poverty line.
When the rates are in the ranges [0; 5] and [95; 100], the exact value is not displayed, it is replaced by the values 5% and 95% respectively.
The components of disposable income are disseminated over areas with more than 1000 households or more than 2000 people, provided that for each of the income components there are at least 11 households for which the component is non-zero.