Combien ont coûté les réformes de l’impôt sur les successions mises en place en France depuis 2000 ?

This article investigates the impact of the inheritance tax reforms implemented since 2000, including the well-known reform of 2007 (loi TEPA). The microsimulation model TaxR is developped in order to simulate inheritance tax receipts at the individual level with or without the implementation of the reforms. The reforms implemented before 2007 have maintained the tax rate and the number of taxable estates at the 2000 level. In contrast, the 2007 reform has almost entirely benefited to spouses and children from the top 10 % of the estate distribution because inheritors from the bottom 90 % were already tax exempted. The cost of the reforms can be evaluated to 3.9 billion euros, including 2.4 billion euros due to the 2007 reform. We then estimate the long-term impact of the 2007 reform with and without behavioral responses. The proportion of taxable children declined from 20 % in 2000-2006 to 10 % in 2007-2010. It would have been reduced to less than 1 % in case of full tax optmisation in 2040. However, the 2011 and 2012 reforms have limited such tax optimisation strategies. Classification JEL : C81, D3, H23, H31.