Taxer les héritages pour accroître la mobilité du patrimoine entre générations
Luc Arrondel () and
Revue française d'économie, 2011, vol. Volume XXVI, issue 2, 23-72
Of limited revenue and being increasingly unpopular, the taxation of inheritance is often justified by a concern for social justice and redistribution: inequality of opportunity, unearned windfall income, high concentration and intergenerational reproduction of wealth, etc. In a country like France, marked by a strong intergenerational imbalance in favor of elder generations, another justification of this tax is yet possible that would speed up the circulation of assets to the younger generations. Heavier and more progressive taxation of family post mortem bequests would restore a tax advantage for inter vivos gifts to children, more often motivated by parental altruism, as well as charitable gifts or bequests. Historical and econometric analysis shows that the measure would be effective: gifts would increase accordingly and early transmission would facilitate children’s wealth projects (to buy housing, start up a business).
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