Social and fiscal localized income 

Filosofi

A set of indicators on declared income (before redistribution) on the one hand, and on disposable income (after redistribution and imputation of undeclared financial income) on the other, at municipal, supra-municipal and sub-municipal levels:

• Usual indicators of income distribution analysis (numbers, quartiles, deciles, median, etc. income per consumption unit) on the entire population as well as on subpopulations

• Poverty rate

• Income structure indicators

For several years, INSEE has been publishing indicators on declared income of households at all geographic levels until the infracommunal level (RFL) as well as disposable income indicators at departmental level (RDL).

The Fichier Localisé Social et Fiscal (Filosofi) system was set up to provide indicators of living standards, inequality and poverty at a local, sub-departmental level. Since 2012, it replaces the Revenus Fiscaux Localisés (RFL) and Revenus Disponibles Localisés (RDL) systems.

Filosofi 2021 is the latest available. It will not be possible to produce the 2022 version, which should have been published in early 2025, due to the insufficient statistical quality of the sources. The Filosofi system is based on the concept of the tax household, which means that tax households submit a tax return for a housing unit. The abolition of the taxe d'habitation for main residences means that other sources have to be used to carry out this operation. other sources have to be used to carry out this operation. The tax sources for 2022 did not allow us to carry out this operation correctly and with sufficient statistical quality.

Synthesis

Annual

Tax and social incomes survey