We estimate in a household satellite account (HHSA) the value of French domestic production in 2010 and 1998, using the input method and following Eurostat's recommendations. In line with previous studies, we find that extending the system of national accounts (SNA) frontier of production to domestic activities (house chores, cooking, care …) has a sizeable effect on key macroeconomic indicators (+33 percent GDP, −5 p.p. GDP growth, +50 percent disposable income, +58 percent consumption, and −10 p.p. of purchasing power growth). We conduct a sensitivity analysis to various methodological issues which have not yet been settled by an international benchmark. Quantitatively, the two most important issues are the boundary of household production—we favor a relatively narrow definition—and the use of a gross or a net wage—we prefer gross wage‐. However, estimates are much less sensitive to otherwise greatly debated issues such as which substitute wage to use.

Since 1991, users of in-home services have been eligible for a tax refund equal to50% of their spending on these services. The tax reductionwas turned into a tax credit in 2007, but only for economically active households. This condition greatly limited the impact of the policy change : in 2008, the tax credit covered 1.9% of the total € 7.8 bn annual expenditure, against 34% for the earlier tax reduction. We evaluate the impact of the reform using an exhaustive panel database of tax returns available for 2006-2008, and combining difference-in-differences andmatchingmethods. Our results suggest that the reform induced an additional 86,000 to 120,000 households to use declared in-home services.

Depuis 1991, les utilisateurs de services à domicile peuvent déduire de leur impôt 50 % des sommes dépensées pour ces services. Cette réduction d’impôt s’est transformée en 2007 en crédit d’impôt, mais pour les ménages actifs uniquement, ce qui limite fortement l’impact de la mesure. En effet, en 2008, le crédit d’impôt a remboursé 1,9 % des 7,8 milliards d’euros dépensés dans l’année, la réduction d’impôt, 34 %. L’impact de la mesure est estimé à partir de données fiscales exhaustives disponibles sous forme de panel sur la période 2006-2008 et en combinant les méthodes de différence de différences et d’appariement. Selon ces estimations, la mesure aurait incité entre 86 000 et 120 000 ménages supplémentaires à utiliser des services à domicile en les déclarant.