Inégalité de patrimoine et progressivité de l'impôt

Audrey Desbonnet () and Jean-Olivier Hairault
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Audrey Desbonnet: Universität Wien = University of Vienna

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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; inégalité de patrimoine; progressivité de l'impôt; revenu; succession (search for similar items in EconPapers)
Date: 2010
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Published in Economie et Prévision, 2010, 2 (193), pp.21-41

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Related works:
Journal Article: Inégalité de patrimoine et progressivité de l'impôt (2010)
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)
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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-00519050

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