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Les inégalités en héritage

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  • Guillaume Allegre

    () (OFCE - OFCE - Sciences Po)

Abstract

La question du patrimoine a fait son entrée de façon remarquée dans le débat présidentiel. Il existe sur la fiscalité de la transmission à titre gratuit du patrimoine un net clivage droite-gauche : le projet UMP prévoit de supprimer " les droits de donations et de successions pour tous les patrimoines petits et moyens " alors que le PS dénonce régulièrement l'allégement de cette fiscalité au nom de la justice sociale. Dans les faits, la France se caractérise au sein des pays de l'OCDE par une imposition sur les successions élevée (tableau 1). Des économistes prônent toutefois une augmentation des droits de succession qui servirait à financer une dotation en capital universelle versée à chaque individu à l'âge de la majorité1. Deux logiques s'affrontent entre d'une part une vision familiale voire dynastique de la transmission du capital et d'autre part une vision universelle redistributive2 (...).

Suggested Citation

  • Guillaume Allegre, 2007. "Les inégalités en héritage," Post-Print hal-01021522, HAL.
  • Handle: RePEc:hal:journl:hal-01021522 Note: View the original document on HAL open archive server: https://hal-sciencespo.archives-ouvertes.fr/hal-01021522
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    References listed on IDEAS

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    1. Jérôme Creel & Eloi Laurent & Jacques Le Cacheux, 2006. "Ouverte pour travaux : la Présidence allemande de l'UE et la réunification européenne," Post-Print hal-01021343, HAL.
    2. Jérôme Creel & Jacques Le Cacheux, 2006. "La nouvelle désinflation compétitive européenne," Revue de l'OFCE, Presses de Sciences-Po, vol. 98(3), pages 7-36.
    3. Eloi Laurent & Jacques Le Cacheux, 2006. "Integrity and Efficiency in the EU: The Case against the European economic constitution," Working Papers hal-00972707, HAL.
    4. C. Randall Henning, 2006. "The External Policy of the Euro Area: Organizing for Foreign Exchange Intervention," Working Paper Series WP06-4, Peterson Institute for International Economics.
    5. Guthrie, Graeme & Wright, Julian, 2000. "Open mouth operations," Journal of Monetary Economics, Elsevier, vol. 46(2), pages 489-516, October.
    6. Jean-Paul Fitoussi, 2004. "La question du taux de change de l'euro," Post-Print hal-00976441, HAL.
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