| Titre | Trois vues sur l'héritage : la famille, la propriété, l'Etat | |
|---|---|---|
| Auteur | Pierre Pestieau, André Masson, Denis Kessler | |
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Revue | Economie et prévision |
| Numéro | no 100-101, 1991/4-5 | |
| Rubrique / Thématique | Héritage Bilan et méthodes |
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| Page | 1-29 | |
| Résumé anglais |
Three Points of View on Inheritance: Family, Property and State,
by Denis Kessler, André Masson, Pierre Pestieau.
This introductory article offers three complementary views on inheritance, in connection with three institutions: the family as a network of intergenerational relationships, the market governed by property rights and the State with its redistribution policies. The first factor shows how important it is to not to consider bequests as a separate entity, but in conjunction with other substitutable or complementary transfers: these transfers, whether private or public, in line of ascent or descent, in cash or in kind, have undergone (and will undergo) a number of changes over time. An attempt is then made to assess the quantitative effect of inheritance on wealth accumulation and inequality: is the bulk of wealth held at a given time due to intergenerational transfers or the result of past savings of existing generations? Is inheritance the major source of the concentration of wealth or the main barrier to social mobility? Lastly, a number of arguments concerning estate taxation and regulation are discussed, confronting liberal and reformist points of view on the subject. Source : Éditeur (via Persée) |
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| Article en ligne | http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1991_num_100_4_5253 |
