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Who Understands The French Income Tax? Bunching Where Tax Liabilities Start. (2018). Lardeux, R.
In: Documents de Travail de l'Insee - INSEE Working Papers.
RePEc:nse:doctra:g2018-04.

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  1. Does labour income react more to income tax or means?tested benefits reforms?. (2022). Sicsic, Michael.
    In: Fiscal Studies.
    RePEc:wly:fistud:v:43:y:2022:i:3:p:291-319.

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  2. Does Labor Income React more to Income Tax or Means-Tested Benefit Reforms?. (2020). sicsic, michaël.
    In: TEPP Working Paper.
    RePEc:tep:teppwp:wp20-03.

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  3. Consumer Misconceptions about Tax Laws: Results from a Survey in the United States. (2020). Catlin, J R ; Lyon, Elizabeth.
    In: Journal of Consumer Policy.
    RePEc:kap:jcopol:v:43:y:2020:i:4:d:10.1007_s10603-020-09460-2.

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  1. 95% confidence interval displayed in brackets are computed from 1000 bootstrap iterations. Single recipients of intra-family transfers, metropolitan France, except retirement pensions holders. For 2014 and 2015, marginal tax rates are computed assuming r = 0.5 in the “décote” formula. Tax files POTE 2008-2015.
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  9. Another model could consider two types of taxpayers: a fraction θ would perfectly understand the effective tax schedule and choose his optimal allocation with respect to the true budget set featuring a notch at the TCT, while a fraction 1 − θ would only perceive the wrong tax schedule and locate at the TT kink. In such a framework, individuals are either completely right or completely wrong about the tax schedule. Gabaix [2014] explains that such an “all-ornothing ” view on attention is a sub-model of the misperception model with a restriction on the attention function. Yet, conclusions are radically different, since there is no more “behavioral cross influence”: taxpayers with an income level z should not respond to incentives with respect to the marginal tax rate at another income level z0 6= z. As a consequence, the observed distribution of taxable income would be the superposition of the distributions for the two subpopulations.
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  32. E Figures Figure 11: Share of online tax filers (in %) ● ● ● ● ● 2011 2012 2013 2014 2015 20 30 40 50 60 70 80 Year Share of online taxfilers ● ● ● ● ● ● ● ● ● ● Sample near thresholds Sample Population Note: Tax files POTE 2008-2015. The sample is composed by recipients of intra-family transfers.
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  37. Estimation of this model provides very similar values for the elasticity ε and the degree of attention θ, but much different ones for earning responses. In particular, earnings responses at the TT kink ∆zk are 3 to 5 times bigger than in the baseline model and exceed earnings responses at the TCT notch ∆zn from 2012 to 2015. Table 7 presents the results of this estimation. This model faces major limits. First, it is very unlikely that taxpayers have knowledge of only one threshold when both of them are mentioned on the same sheet of paper (Figure 8).
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  42. Figure 10: Taxpayers reporting intra-family transfers at reference points −4000 −2000 0 2000 4000 0 500 1000 1500 2000 Taxable income Note: Tax files POTE 2012-2014 (pooled). Taxpayers with a taxable income within a 2000e interval around the TCT, reporting received intra-family transfers at reference point (maximal amounts of transfers for elderly relatives and adult children) for 2012, 2013 or 2014, meaning in the set: {3359, 3386, 5698, 3403, 5726}.
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  43. Figure 12: Misperception of the threshold where tax liabilities start Panel A: τk < τn (2008 - 2011) Consumption c Taxable income z zk Slope = 1 - (1-θ)τk Slope = 1 Slope = 1 - (1- θ)τk - θτn zk+∆zk zn+δzn zn+∆zn ωn * ωn min ωk *
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  44. Figure 9: Distribution of intra-family transfers for taxpayers close to the thresholds 0 1000 2000 3000 4000 5000 6000 0 5000 10000 15000 20000 Intra−family transfers Note: Tax files POTE 2013. Taxpayers with a taxable income within a 2000e interval around the TCT. Distribution of intra-family transfers by 50e bins. Bunching appears at round-numbers, as well as at the upper bound for transfers to adult children (5,698e) and to elderly relatives (3,386e). Interestingly, a thorough examination shows that, in the last case, some people report the previous year’s amount (3,358e).
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  51. However, statistics on these reported intra-family transfers would provide a lower bound for truthful behaviors. In 2013, among the 72,074 tax filers of the sample whose taxable income lies in a 2000e interval around the TCT: 20,953 (22.5%) report intra-family transfers exactly equal to the upper bound for elderly relatives (3,386e or 3,359e depending on whether they consider the current or the previous year), 11,299 (12.2%) report transfers equal to the upper bound for an adult child (5,698e) and 12,819 (13.8%) report a multiple of 1000e, which is unlikely to allow them to bunch at one of the two thresholds. Overall, at least 48.5% of these recipients do not seem to consider firstly income taxation when reporting intra-family transfers and 34.7% stick to reference point, reporting the maximum amount allowed. Figure 9 shows the density of these transfers. Strong bunching appears at the maximum amounts of transfers for elderly relatives and adult children.
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  52. However, these taxpayers do not completely ignore the tax collection threshold. Figure B depicts the taxable income distribution of taxpayers reporting a transfer received equal to an upper limit (either for adult children or elderly relatives), pooling data for 2012 to 2014. Around the two thresholds of interest, this density is clearly smoother than the baseline one. Yet, the steeper slope in the region where tax filers start paying taxes indicates a global deformation of this density, resulting from a global bunching mechanism similar to Kosonen and Matikka [2015]. Taxpayers would be more likely to report the maximum amount of transfer if it does not triggers income taxes.
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  53. In the difference in bunching procedure, the distribution of taxable income for 2013 is taken as a counterfactual for the for the estimation of bunching at the kink from 2008 to 2011, while the distribution for 2011 is taken as a counterfactual for 2012 to 2015. This choice is arbitrary, but as shown in Table 8, considering respectively the distribution for 2014 and 2009 instead of the 2013’s and 2011’s ones leaves the results unchanged. Similar conclusions are in order when considering different values for the size of the dominated region ∆zD, the width of the estimation window, the order of the polynomial or the width of the bunching regions at each of the two thresholds (Table 9). The most unstable parameter is the elasticity ε, which is also the parameter the most imprecisely estimated.
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  68. Pacifico, Adrien and Alain Trannoy (2015), “Abandonner la décote, cette congère fiscale.” Idep Analyses 7, IDEP.
    Paper not yet in RePEc: Add citation now
  69. Pensions in a dynamic framework: the case of France G 9907 F. ROSENWALD L’impact des contraintes financières dans la décision d’investissement G 9908 Bilan des activités de la DESE -1998 G 9909 J.P. ZOYEM Contrat d’insertion et sortie du RMI Évaluation des effets d’une politique sociale G 9910 Ch. COLIN -Fl. LEGROS -R. MAHIEU Bilans contributifs comparés des régimes de retraite du secteur privé et de la fonction publique G 9911 G. LAROQUE -B. SALANIÉ Une décomposition du non-emploi en France G 9912 B. SALANIÉ Une maquette analytique de long terme du marché du travail G 9912 Ch. GIANELLA Bis Une estimation de l’élasticité de l’emploi peu qualifié à son coût G 9913 Division Redistribution et Politiques Sociales
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  70. PIONNIER Le partage de la valeur ajoutée en France, 1949-2007 G2009/02 Laurent CLAVEL -Christelle MINODIER A Monthly Indicator of the French Business Climate G2009/03 H. ERKEL-ROUSSE -C. MINODIER Do Business Tendency Surveys in Industry and Services Help in Forecasting GDP Growth? A Real-Time Analysis on French Data G2009/04 P. GIVORD -L. WILNER Les contrats temporaires : trappe ou marchepied vers l’emploi stable ? G2009/05 G. LALANNE -P.-A. PIONNIER -
    Paper not yet in RePEc: Add citation now
  71. PIONNIER Which size and evolution of the government expenditure multiplier in France (1980-2010)? G2014/01 M. BACHELET -A. LEDUC -A. MARINO Les biographies du modèle Destinie II : rebasage et projection G2014/02 B. GARBINTI L’achat de la résidence principale et la création d’entreprises sont-ils favorisés par les donations et héritages ? G2014/03 N. CECI-RENAUD -P. CHARNOZ -
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  72. Saez, Emmanuel (2010), “Do Taxpayers Bunch at Kink Points?” American Economic Journal: Economic Policy, 2, 180–212.

  73. Table 7: A model with two types of taxpayers Year ε θ ∆zk ∆zn 2008 0.77 0.66 734 992 [0.7, 1.05] [0.63, 0.67] [668, 1001] [846, 1622] 2009 0.66 0.67 638 780 [0.64, 1.06] [0.63, 0.68] [610, 1019] [722, 1666] 2010 0.71 0.64 687 887 [0.67, 1.22] [0.58, 0.65] [650, 1183] [806, 2085] 2011 0.67 0.72 648 803 [0.62, 1.02] [0.67, 0.72] [604, 992] [709, 1599] 2012 0.54 0.72 1510 571 [0.51, 1.01] [0.65, 0.74] [1408, 2817] [498, 1744] 2013 0.56 0.75 1587 620 [0.5, 0.95] [0.56, 0.77] [1433, 2702] [506, 1852] 2014 0.53 0.75 1726 711 [0.49, 1.36] [0.46, 0.77] [1583, 4422] [607, 7591] 2015 0.51 0.82 1734 718 [0.48, 0.77] [0.79, 0.82] [1627, 2611] [640, 1407] Note: Parameters estimated from a model with two types of taxpayers. They are significantly positive at 1%.
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  74. Taxpayers are considered to locate near the two thresholds when their taxable income lies in a 2000e interval around the TCT. Individuals are recorded as online taxpayers when they are given an ADONIS number.
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  75. Un prolongement de la réflexion de BELSLEY, KUH et WELSCH G 9003 P. RALLE et J. TOUJAS-BERNATE Indexation des salaires : la rupture de 1983 G 9004 D. GUELLEC et P. RALLE Compétitivité, croissance et innovation de produit G 9005 P. RALLE et J. TOUJAS-BERNATE Les conséquences de la désindexation. Analyse dans une maquette prix-salaires G 9101 Équipe AMADEUS Le modèle AMADEUS -Première partie -Présentation générale G 9102 J.L. BRILLET Le modèle AMADEUS -Deuxième partie -Propriétés variantielles G 9103 D. GUELLEC et P. RALLE Endogenous growth and product innovation G 9104 H. ROUSSE Le modèle AMADEUS -Troisième partie -Le commerce extérieur et l'environnement international G 9105 H. ROUSSE Effets de demande et d'offre dans les résultats du commerce extérieur manufacturé de la France au cours des deux dernières décennies G 9106 B. CREPON Innovation, taille et concentration :
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  76. Une comparaison des estimations issues des enquêtes Jeunes et Carrières 1997 et Histoire Familiale 1999 G2002/11 J.-P. ZOYEM La dynamique des bas revenus : une analyse des entrées-sorties de pauvreté G2002/12 F. HILD Prévisions d’inflation pour la France G2002/13 M. LECLAIR Réduction du temps de travail et tensions sur les facteurs de production G2002/14 E. WALRAET -A. VINCENT -Analyse de la redistribution intragénérationnelle dans le système de retraite des salariés du privé -Une approche par microsimulation -Intragenerational distributional analysis in the french private sector pension scheme -A microsimulation approach vi G2002/15 P. CHONE -D. LE BLANC -I. ROBERT-BOBEE Offre de travail féminine et garde des jeunes enfants G2002/16 F. MAUREL -S. GREGOIR Les indices de compétitivité des pays : interprétation et limites G2003/01 N. RIEDINGER -E.HAUVY Le coût de dépollution atmosphérique pour les entreprises françaises :
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  77. Une estimation à partir de données individuelles G2003/02 P. BISCOURP et F. KRAMARZ Création d’emplois, destruction d’emplois et internationalisation des entreprises industrielles françaises : une analyse sur la période 19861992 G2003/03 Bilan des activités de la DESE -2002 G2003/04 P.-O. BEFFY -J. DEROYON -N. FOURCADE -S. GREGOIR -N. LAÏB -
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  78. zI zn zd Panel B: τk = τn (2012 - 2015) Consumption c Taxable income z zk Slope = 1 - (1-θ)τn Slope = 1 Slope = 1-τn zk+∆zk’ zn+δzn’ zn+∆zn zI zn zd ωn min ωk * ωn *
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  10. Deciphering the macroeconomic effects of internal devaluations in a monetary union. (2020). Hurtado, Samuel ; Fernandez-Villaverde, Jesus ; Andrés, Javier ; Arce, Oscar.
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  11. Labor Share in Some Advanced Countries. (2019). Cette, Gilbert ; Philippon, T ; Koehl, L.
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  13. Gendered economic determinants of couple formation over 50 in France. (2019). Bonnet, carole ; Solaz, A ; Godet, F.
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  22. SMEs’ financing: Divergence across Euro area countries?. (2018). Savignac, Frédérique ; Roux, Sébastien.
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  24. Fiscal Policy Coordination in a Monetary Union at the Zero-Lower-Bound. (2017). Campagne, Benoît ; Boussard, Jocelyn.
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  25. Understanding Wage Floor Setting in Industry-Level Agreements: Evidence from France. (2017). Roux, Sébastien ; Gautier, Erwan ; FOUGERE, DENIS.
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