# Register of French public spending and its evaluations: sources Retrieved 2026-10-03. Every downloaded file was kept under `raw/` (and `raw/rdd/` for the spending reviews) next to `register/`; that directory is not in the repository. "pdf p." is the page index in the PDF file; "p." alone is the printed page number. Every table is rebuilt by an OCaml executable in `build/`, run from the repository root. `REGISTER_SRC` (default `data`) names the directory that holds `register/` and `raw/`; `parse_plfss` and `write_part_b` take it as their argument instead. - `dune exec data/register/build/parse_plfss.exe` writes `social_exemptions.csv` from `raw/plfss2026_annexe4.txt`. - `dune exec data/register/build/build_guillaume.exe` writes `guillaume2011.csv` from `raw/ifrap_evaluation_croisee.pdf`. - `dune exec data/register/build/build_part_a.exe` writes `evaluations_part_a.csv`, checking each quote against `raw/*.pdf`. - `dune exec data/register/build/write_part_b.exe` writes `evaluations_part_b.csv`. - `dune exec data/register/build/merge_and_cover.exe` merges both parts into `evaluations.csv` and prints the coverage arithmetic. - `dune exec data/register/build/register.exe` writes `register.csv` from `cofog2.csv`, `social_exemptions.csv`, `../tax-expenditures.csv` and `../literature/studies.csv`. The PDF tools need poppler's `pdftotext` and `pdfinfo`. ## register.csv: payable tax credits counted once - The national accounts record payable (restituable) tax credits on income and corporate tax as general government spending, so Eurostat's COFOG lines already hold them. Insee, *Fiche méthodologique n° 8 : L'enregistrement des crédits d'impôt en base 2020*, May 2024, https://www.insee.fr/fr/metadonnees/source/fichier/fichemethodo8_B2020_credit_impots.pdf (SHA-256 719bb70dca4ede3f2cdbc9033cff0d9f8320bde885284b9a15a11fe05e2d972e), p. 1: "les crédits d'impôt restituables sont enregistrés comme une dépense des administrations publiques"; "Les impôts concernés sont l'impôt sur le revenu des personnes physiques (IRPP) et l'impôt sur les sociétés (IS)". - `register.exe` puts every tax expenditure titled "Crédit(s) d'impôt" on income or corporate tax in block `credit`: 31 measures, €19,559m in 2024, ten of them above €200m. They keep their cost and their studies, and count as single measures, but the shares leave them out of the total, which falls from €1,864,588m to €1,845,029m. The COFOG line that holds each credit is not published, so a credit's studies do not make a spending line count as studied. - Where the research tax credit sits in COFOG. The same fiche, p. 1, records it as a capital or other transfer: "des transferts courants divers ou des aides à l'investissement (D.7 ou D.9, par exemple le crédit d'impôt recherche)". Insee's notes to its COFOG tables (https://www.insee.fr/fr/statistiques/8068626, published 27 February 2025) assign a transfer by function "suivant la dépense qu'elle finance lorsqu'elle est connue. Dans le cas contraire, elle figure conventionnellement en « Services généraux des administrations publiques »". Neither says which function holds the credit, so 04.8, "R&D Economic affairs", keeps the status of its own studies, and the evaluations page says that if the credit sits there, EUR 7.8bn of the line has causal studies. - Grants between levels of government. COFOG 01.8, "Transfers of a general character between different levels of government", is EUR 0.1m in the consolidated accounts of general government: the State's grants to local authorities (DGF, DETR, DSR, DSU) are consolidated out and the money is counted where the communes spend it. The studies of these grants are tied to that line. - The difference between Eurostat's 2025 spending (€1,714bn, credits included) and the Government's (€1,694bn, credits excluded) is of the same order. - Tax expenditures do not add up exactly: each is costed with the others unchanged (Voies et moyens, tome II), so the total is an order of magnitude. ## cofog2.csv: general-government spending by function - Eurostat `gov_10a_exp`, France, S13 (general government), TE (total expenditure), MIO_EUR. - Values for 2014-2024: `https://ec.europa.eu/eurostat/api/dissemination/sdmx/2.1/data/gov_10a_exp/A.MIO_EUR.S13..TE.FR?format=SDMX-CSV&startPeriod=2014&endPeriod=2024`, saved as `raw/eurostat_gov_10a_exp_FR_S13_TE.csv`. Dataset last update 16/09/26. - Labels: `https://ec.europa.eu/eurostat/api/dissemination/sdmx/3.0/data/dataflow/ESTAT/gov_10a_exp/1.0/A.MIO_EUR.S13.*.TE.FR?c[TIME_PERIOD]=2024&format=csvdata&formatVersion=2.0&labels=both`, saved as `raw/eurostat_gov_10a_exp_FR_2024_labels.csv`. Its 2024 values match the first file cell for cell. - The file has 69 level-2 codes, the 10 level-1 divisions and TOTAL, marked in the `level` column. All 2023-2024 values carry flag `p` (provisional). - Checks: - The level-2 codes sum to 1,671,794.1 M€ against a TOTAL of 1,671,793.8. - Every division equals the sum of its level-2 codes to within 0.1. ## social_exemptions.csv: social-contribution exemptions, 2024 - Source: Direction de la Sécurité sociale, *PLFSS 2026, Annexe 4*, 14 October 2025, https://www.securite-sociale.fr/files/live/sites/SSFR/files/medias/PLFSS/2026/PLFSS2026-Annexe4-20251014-183718-59-11_avec%20couverture.pdf (`raw/plfss2026_annexe4.pdf`, 59 pages). - Tables parsed: - Tableau 13: allègements généraux and compensated targeted exemptions, ROBSS. Printed p. 44. - Tableau 14: non-compensated exemptions, ROBSS. Printed p. 45. - Tableau 21: schemes outside ROBSS, such as complementary pensions and unemployment insurance. Printed p. 50. - Tableau 23: Covid exemptions. Printed p. 52. - Tableau 9: exemptions d'assiette. Printed p. 30. The value used is the net equivalent contribution in Md€ ×1000, and 2024 is provisional. - Columns: - `level` separates group subtotals from items and "dont" sub-items. - Sum only the `item` rows within a table to avoid double counting. - Checks: - Tableau 13: items sum to 71,722 = 64,928 + 6,794. - Tableau 21: items sum to 14,169 = 12,671 + 1,498. - Tableau 9: items sum to 15.0 Md€ against a printed total of 14.9. The difference is rounding. - Totals for 2024: - ROBSS: 74,319 M€ (Tableau 13). Tableau 6 gives 74.7 Md€ and Tableau 15 gives 74,271. - Outside ROBSS: 14,169 M€. - Exemptions d'assiette: 14,900 M€ net. - Limit: the annex lists every exoneration but only the main exemptions d'assiette. Other social niches, such as reduced CSG rates, are listed in an annex to the bill approving the social security accounts (PLACSS), published on securite-sociale.fr, which this register does not use. ## guillaume2011.csv: the 2011 Guillaume committee scores (PARTIAL) - **The measure-by-measure annex.** The report places the individual scores in Annexe IV. It is at https://www.economie.gouv.fr/files/rapport-comite-evaluation-depenses-fiscales-et-niches-sociales.pdf (356 pages). This register does not use it. The other copies found are partial or no longer online: the budget.gouv.fr copy cited by Lexbase is gone, the IGF archive starts after 2011, and SlideShare shows only 20 of the 356 pages. - What the file holds instead: 1. **Senate summary tables** for all measures: - Tax expenditures: 470 measures, of which 339 scored; scores 0/1/2/3 = 125/99/46/69, for 11,764/28,236/11,393/9,305 M€. - Social niches: 68 measures, of which 46 scored. - Source: Sénat, rapport d'information n° 64 (2011-2012), https://www.senat.fr/rap/r11-064/r11-06422.html. This is a web page, read as text. Each table's rows were checked to add up to its totals. 2. **IFRAP's tabulation by budget mission** for 13 missions: counts and amounts by score. Source: https://www.ifrap.org/sites/default/files/documents/import/evaluation-croisee-niches-fiscales.pdf (`raw/ifrap_evaluation_croisee.pdf`), parsed with pdftotext. Missions that appear in several of its tables were checked to be identical. - Annexe IV of the economie.gouv.fr PDF, once parsed, would give each measure's score. ## evaluations.csv: evaluations by line or measure - **Part A** (32 rows, built by `build_part_a.exe`): - Each quote taken from a PDF is checked against the PDF text by `Evlib.locate`, which also finds its page. - Some quotes come from web pages read as text (marked "not byte-verified" in `location`). These are the Cour des comptes platform summaries, the Insee web summary and the RePEc abstract. - Tax-expenditure amounts come from the *Évaluation des voies et moyens, tome II, PLF 2026* (https://www.budget.gouv.fr/documentation/file-download/30586), 2024 actuals, through the repo's parsed `data/tax-expenditures.csv`. The builder asserts that each amount matches. The 2024 total of 89,406 M€ matches the Cour des comptes' "89,40 Md€" (NEB 2026, synthèse, footnote 1). - Social amounts come from PLFSS 2026 Annexe 4. Spending amounts come from cofog2.csv. - When a whole COFOG line is used as the amount but only part of it was evaluated, the `cofog_or_measure_code` column says "(component)". - **Part B** (22 rows, `evaluations_part_b.csv`, notes in `part_b_notes.txt`): - It covers the IGF/IGAS revues de dépenses for 2023-2026 (18 reports, all read from their PDFs except social housing) and the HCSP July 2026 report. - The HCSP report has no per-scheme evaluation annex. Its annexes are descriptive, and Part 3 proposes a framework only. - **`causal_yes_no`**: "yes" means the evaluation (or the study it relies on) uses a counterfactual design: DiD, RDD, experiment, or matching with a comparison group. - Main documents: - Cour des comptes, NEB *Dépenses fiscales* 2023 (pub. April 2024) and 2025 (pub. April 2026). - Cour des comptes, *Le pacte Dutreil*, Nov. 2025. - France Stratégie: - CICE synthesis, 2020. - CNEPI CIR, 2021. - Bozio-Wasmer mission, 2024. - Capital-tax reform committee, final report, Oct. 2023. - France Relance committee, synthesis, Jan./Mar. 2024. - IPP rapport n°38 (CICE switch to contribution cuts), 2022. - Insee Analyses n°1 (2011) and n°19 (2014). - Drees ER 922 (2015). - NBER WP 23848 (Benzarti & Carloni, 2017). - CEPREMAP Docweb 1316 (ZFU, 2013). - CAE Focus 113 (2025). - Not done: - The CPO reports. - The "évaluations" sections of the Projets annuels de performance. - Causal studies of the overtime exemptions (codes 120146 and the PLFSS lines). No downloadable copy was found, so none is claimed. ## ccomptes_platform_causal*.csv: the Cour des comptes evaluation platform - Source: https://www.ccomptes.fr/fr/plateformes-citoyennes/plateforme-evaluations-politique-publique/explorer-evaluations - On 2026-10-03 the platform listed 1,114 evaluations. Of these, 422 are tagged "Approche descriptive et causale". Theme counts for all evaluations and for the causal ones are in `ccomptes_platform_causal_themes.csv`. Themes overlap. - The item list (`ccomptes_platform_causal.csv`) was read from the platform's listing pages. **It is incomplete: 20 of the 422 rows** (pages 0-1); the other pages are not read for this build. Titles come through a summarised reading of the pages and may not be character-exact. - Keyword searches on the causal filter were also used to find studies: "heures supplémentaires" (15 hits), "TVA" (3), "domicile" (16), "RSA" (23), "hôpital" (7), and the "Logement et urbanisme" theme (14). ## Verification of quotes - Part A: every quote marked with a pdf page was matched by `Evlib.locate`. - Part B: every quote was re-matched against the PDF text, fragment by fragment around "[...]". All matched except the social-housing row, whose amount and quote come from the IGF's page for the review (https://www.igf.gouv.fr/rapports-de-mission/revue-de-depenses-relative-la-depense-publique-en-faveur-du-logement-social-0); the report's PDF (https://www.igf.gouv.fr/files/igf/files/contributed/Rapports%20de%20mission/2026/2025-E-044-Logement-social.pdf) is not used for this build. ## Coverage estimate `merge_and_cover.exe` prints the arithmetic. See the final report.