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Les inégalités en héritage

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  • Guillaume Allegre

    (Observatoire français des conjonctures économiques)

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," Sciences Po publications info:hdl:2441/1962, Sciences Po.
  • Handle: RePEc:spo:wpmain:info:hdl:2441/1962
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    1. Richard W. Blundell, 1995. "The Impact of Taxation on Labour Force Participation and Labour Supply," OECD Jobs Study Working Papers 8, OECD Publishing.
    2. DUGUET Emmanuel & SIMONNET Veronique, 2004. "The participation of couples in the labor market: an econometric analysis," Labor and Demography 0411005, EconWPA.
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