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Les inégalités en héritage

Listed author(s):
  • Guillaume Allegre

    (Observatoire français des conjonctures économiques)

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 (...).

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File URL: http://spire.sciencespo.fr/hdl:/2441/1962/resources/ofce-lettre-284.pdf
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Paper provided by Sciences Po in its series Sciences Po publications with number info:hdl:2441/1962.

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Date of creation: 27 Mar 2007
Publication status: Published in Lettre de l'OFCE, 2007, pp.1-4
Handle: RePEc:spo:wpmain:info:hdl:2441/1962
Contact details of provider: Web page: http://www.sciencespo.fr/

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