Taxation and Wealth Transmission in France

Luc Arrondel and Anne Laferrere

DELTA Working Papers from DELTA (Ecole normale supérieure)

Abstract: We examine the pattern of inter-vivos transfers and bequests in France, using both administrative records and household surveys. We first present the French institutional and fiscal setting of wealth transmission; then the usual economic models of behaviour, their link to fiscal system and their testable predictions. Finally we turn to empirical tests, concentrating on inter-vivos gifts. We examine whether observed behaviour is consistent with the models and with the incentives implied by the tax system. We find no direct support for altruism, nor for exchange, but a strong reaction to taxation, which may be interpreted by a `joy of giving' type of model.

Keywords: TAXATION; WEALTH; FRANCE (search for similar items in EconPapers)
JEL-codes: H20 H23 J10 (search for similar items in EconPapers)
Pages: 32 pages
Date: 1998
References: Add references at CitEc
Citations:

Published in Journal of Public Economics, 2001, vol. 79, no. 1

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
Journal Article: Taxation and wealth transmission in France (2001)
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:del:abcdef:98-13

Access Statistics for this paper

More papers in DELTA Working Papers from DELTA (Ecole normale supérieure) Contact information at EDIRC.
Bibliographic data for series maintained by ( this e-mail address is bad, please contact ).