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L'efficacité économique peut-elle justifier l'augmentation des droits de succession ?

  • Arrondel, Luc
  • Masson, André

Comment inciter les ménages seniors qui en ont les moyens à transmettre plus rapidement leur patrimoine à leurs enfants ou petits-enfants ? La voie naturelle, selon les économistes Luc Arrondel et André Masson, consiste à donner l'avantage aux transferts entre vifs, aides ou donations, en accroissant l'impôt sur les héritages.

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Paper provided by Paris Dauphine University in its series Economics Papers from University Paris Dauphine with number 123456789/5862.

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Date of creation: 2009
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Publication status: Published in L'intergénérationnel : regards pluridisciplinaires,
Handle: RePEc:dau:papers:123456789/5862
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