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Taxer les héritages pour réduire les inégalités entre générations

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  • Luc Arrondel
  • André Masson

Abstract

Ce texte plaide, à contre-courant des évolutions actuelles, pour un alourdissement et une augmentation de la progressivité des droits de succession afin d'accroître l'avantage fiscal relatif des donations et d'inciter ainsi à une diffusion plus large des transferts entre vifs. Cette politique pourrait augmenter la vitesse de circulation du patrimoine entre les générations dans notre pays, qui se caractérise par un fort déséquilibre intergénérationnel, les patrimoines et les revenus des seniors ayant augmenté, alors que les conditions de vie des ménages des plus jeunes ont eu tendance à se détériorer.
(This abstract was borrowed from another version of this item.)

Suggested Citation

  • Luc Arrondel & André Masson, 2010. "Taxer les héritages pour réduire les inégalités entre générations," Regards croisés sur l'économie, La Découverte, vol. 0(1), pages 167-179.
    • Handle: RePEc:cai:rcedec:rce_007_0167
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    Cited by:

    1. Christoph Schinke, 2012. "Inheritance in Germany 1911 to 2009: A Mortality Multiplier Approach," SOEPpapers on Multidisciplinary Panel Data Research 462, DIW Berlin, The German Socio-Economic Panel (SOEP).

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