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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Paper provided by DELTA (Ecole normale supérieure) in its series DELTA Working Papers with number
98-13.
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
Find related papers by JEL classification: J10 - Labor and Demographic Economics - - Demographic Economics - - - General H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
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