IPP scales — French social and tax system

The Institute of Public Policy (IPP) has set itself the task of bringing together all public policy legislation in France from a historical and scientific perspective. The aim is to facilitate its evaluation, analysis and dissemination. First, these legislative scales are used in the microsimulation model of the IPP socio-fiscal system, TAXIPP.

This project involves a considerable collection of diverse and precise sources, never to date gathered in a coherent way. The IPP makes available on this page the first documents that present the scales of the French socio-fiscal system. The legislative references (text of law, number of the decree, decree or agreements of the social partners) as well as the date of publication in the Official Journal of the French Republic (JORF) are indicated as far as possible. The scales date back to 1914 for income tax, to 1945 in some cases (social contributions, pension system) and to the 1980s for most benefits.