Warning: For reasons of statistical confidentiality, some indicators may not be provided. 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. These persons are counted in the household where they are declared as dependents households of their parent s in the case of students ;.
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 tax return, children and grand-children subject to alternating custody arrangements have been taken into account. They are counted as 0. To compare the standards of living of households of different sizes or compositions, we divide the income by the number of consumption units CU.
