Anamorphoses of the solidarity tax on wealth and works of art

Les anamorphoses de l'impôt de solidarité sur la fortune et les œuvres d'art

Jean-Raphael Pellas ()
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Jean-Raphael Pellas: IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay

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Abstract: Volatility artworks and distrust of the art market in the face of uncertainties related to the tax status of artworks are the main reasons for their exemption of the wealth tax. But the scope of this exemption remains uncertain, both in terms of its content and the forms of ownership of these artworks.

Date: 2013-09-01
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Published in Revue française de finances publiques, 2013, 123, pp.197

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04487297

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