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Taxation and Wealth Transmission in France

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  • Arrondel, L.
  • Laferrere, A.

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.

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Bibliographic Info

Paper provided by DELTA (Ecole normale supérieure) in its series DELTA Working Papers with number 98-13.

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Length: 32 pages
Date of creation: 1998
Date of revision:
Publication status: Published in Journal of Public Economics, 2001, vol. 79, no. 1
Handle: RePEc:del:abcdef:98-13

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Keywords: TAXATION ; WEALTH ; FRANCE;

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References

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  1. Bernheim, B Douglas & Shleifer, Andrei & Summers, Lawrence H, 1985. "The Strategic Bequest Motive," Journal of Political Economy, University of Chicago Press, vol. 93(6), pages 1045-76, December.
  2. Laurence J. Kotlikoff & Avia Spivak, 1979. "The Family as an Incomplete Annuities Market," NBER Working Papers 0362, National Bureau of Economic Research, Inc.
  3. Pierre Pestieau & Sergio Perelman, 1991. "Les legs volontaires en France : évaluation et explication," Économie et Prévision, Programme National Persée, vol. 100(4), pages 129-136.
  4. McGarry, Kathleen, 2001. "The cost of equality: unequal bequests and tax avoidance," Journal of Public Economics, Elsevier, vol. 79(1), pages 179-204, January.
  5. Cox, Donald, 1987. "Motives for Private Income Transfers," Journal of Political Economy, University of Chicago Press, vol. 95(3), pages 508-46, June.
  6. Andreoni, James, 1989. "Giving with Impure Altruism: Applications to Charity and Ricardian Equivalence," Journal of Political Economy, University of Chicago Press, vol. 97(6), pages 1447-58, December.
  7. Stéfan LOLLIVIER & Daniel VERGER, 1999. "Inégalités et cycles de vie les liens entre consommation, patrimoine et revenu permanent," Annales d'Economie et de Statistique, ENSAE, issue 54, pages 203-246.
  8. Poterba, James, 2001. "Estate and gift taxes and incentives for inter vivos giving in the US," Journal of Public Economics, Elsevier, vol. 79(1), pages 237-264, January.
  9. Daniel Verger & Luc Arrondel & François Guillaumat-Tailliet, 1996. "Montants du patrimoine et des actifs : qualité et représentativité des déclarations des ménages," Économie et Statistique, Programme National Persée, vol. 296(1), pages 145-164.
  10. Blinder, Alan S, 1976. "Intergenerational Transfers and Life Cycle Consumption," American Economic Review, American Economic Association, vol. 66(2), pages 87-93, May.
  11. Cox, Donald, 1990. "Intergenerational Transfers and Liquidity Constraints," The Quarterly Journal of Economics, MIT Press, vol. 105(1), pages 187-217, February.
  12. Luc Arrondel & Anne Laferrère, 1992. "Les partages inégaux de successions entre frères et soeurs," Économie et Statistique, Programme National Persée, vol. 256(1), pages 29-42.
  13. Luc Arrondel & Anne Laferrère, 1994. "La transmission des grandes fortunes. Profil des riches défunts en France," Économie et Statistique, Programme National Persée, vol. 273(1), pages 41-52.
  14. Anne Laferrère & Luc Arrondel, 1991. "Successions et héritiers à travers les données fiscales," Économie et Prévision, Programme National Persée, vol. 100(4), pages 137-159.
  15. François-Charles Wolff & Luc Arrondel, 1998. "La nature des transferts inter vivos en France : investissements humains, aides financières et transmission du patrimoine," Économie et Prévision, Programme National Persée, vol. 135(4), pages 1-27.
  16. Tomes, Nigel, 1981. "The Family, Inheritance, and the Intergenerational Transmission of Inequality," Journal of Political Economy, University of Chicago Press, vol. 89(5), pages 928-58, October.
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