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Types et modèles d'héritage et leurs implications

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  • André Masson
  • Pierre Pestieau

Abstract

[spa] Tipos y modelos de herencia, y sus implicaciones, . por André Masson y Pierre Pestieau.. . En este artículo se présenta la taxonomía de los principales modelos de herencia considerados por los economistas, teniendo en cuenta la distinción conventional entre legado involuntario y legado voluntario, al igual que los diversos tipos y grados de altruismo. Acto seguido, para los cuatro modelos de herencia más corrientes, se presentan las implicaciones específicas que pueden tener en relación con la asignación de los recursos y la redistribución. [fre] Types et modèles d'héritage et leurs implications, . par André Masson, Pierre Pestieau.. . Cet article présente une taxonomie des principaux modèles d'héritage considérés par les économistes, qui tient compte de la distinction classique entre legs involontaire et legs volontaire ainsi que des différents types et degrés d'altruisme. Puis il donne pour quatre des modèles d'héritage les plus courants les implications spécifiques qu'ils peuvent avoir en termes d'allocation des ressources et de redistribution. [eng] Models of Inheritance and Their Implications, . by André Masson, Pierre Pestieau.. . The purpose of this paper is twofold. Firstly, it provides a taxonomy of the principal models of inheritance known to economists, setting forth the usual distinction between intentional and unintentional bequests as well as various types and degrees of altruism. Secondly, it indicates what the main and specific implications of four of the main models can be in terms of redistribution and resource attributions. [ger] Erbschaftsarten und modelle und ihre Auswirkungen, . von André Masson, Pierre Pestieau.. . In diesem Artikel wird für die wichtigsten, von den Ökonomen behandelten Erbschaftsmodelle eine Taxonomie präsentiert, bei der die klassische Unterscheidung zwischen unfreiwilligem und freiwilligem Vermächtnis sowie die verschiedenen Arten und Grade des Altruismus berücksichtigt werden. Anschließend werden für vier der häufigsten Erbschaftsmodelle die speziellen Auswirkungen auf die Vermögenszuwendung und umverteilung erörtert.

Suggested Citation

  • André Masson & Pierre Pestieau, 1991. "Types et modèles d'héritage et leurs implications," Économie et Prévision, Programme National Persée, vol. 100(4), pages 31-71.
  • Handle: RePEc:prs:ecoprv:ecop_0249-4744_1991_num_100_4_5254
    DOI: 10.3406/ecop.1991.5254
    Note: DOI:10.3406/ecop.1991.5254
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    References listed on IDEAS

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    1. Wolff, Francois-Charles & Laferrere, Anne, 2006. "Microeconomic models of family transfers," Handbook on the Economics of Giving, Reciprocity and Altruism, in: S. Kolm & Jean Mercier Ythier (ed.), Handbook of the Economics of Giving, Altruism and Reciprocity, edition 1, volume 1, chapter 13, pages 889-969, Elsevier.
    2. Luc Arrondel & André Masson & Daniel Verger, 2008. "Le patrimoine en France : état des lieux, historique et perspectives," Économie et Statistique, Programme National Persée, vol. 417(1), pages 3-25.
    3. repec:dau:papers:123456789/5056 is not listed on IDEAS
    4. Christine Barnet-Verzat & François-Charles Wolff, 2003. "Choix d'éducation et composition par sexe de la fratrie," Economie & Prévision, La Documentation Française, vol. 157(1), pages 97-118.
    5. 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.

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