Inégalité de patrimoine et progressivité de l'impôt

Audrey Desbonnet () and Jean-Olivier Hairault

Economie & Prévision, 2010, vol. n° 193, issue 2, 21-41

Abstract: This paper studies the impact of the progressivity of income and inheritance tax on wealth inequality in France. By switching to a proportional tax system for each type of tax, we find that income-tax progressivity is more effective than inheritance-tax progressivity in reducing wealth inequality. Income-tax progressivity reduces income risk. The precautionary saving of the wealthiest agents decreases and wealth inequality narrows. Inheritance-tax progressivity does not modify income risk significantly. We also show that inheritance-tax progressivity ? unlike income-tax progressivity ? is inefficient for reducing income inequality.

Keywords: wealth inequality; tax progressivity; income; inheritance (search for similar items in EconPapers)
Date: 2010
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Related works:
Journal Article: Inégalité de patrimoine et progressivité de l’impôt (2010)
Working Paper: Inégalité de patrimoine et progressivité de l'impôt (2010)
Working Paper: Inégalité de patrimoine et progressivité de l'impôt (2010)
Working Paper: Inégalité de patrimoine et progressivité de l'impôt (2010)
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