Contenu de l'article

Titre Que nous enseignent les enquêtes sur les transferts patrimoniaux en France ?
Auteur André Masson, Luc Arrondel
Mir@bel Revue Economie et prévision
Numéro no 100-101, 1991/4-5
Rubrique / Thématique
Héritage
 Etudes empiriques
Page 93-128
Résumé anglais What do the Surveys on Property Transfers in France Have to Tell Us? by Luc Arrondel, André Masson. The reasons for bequests and the practices governing them have been, to a large extent, an uncharted area until recent years. To have a rational and coherent idea of the reasons for the transfer choice, a battery of econometric tests were run on the various bequest models found in literature. In this regard, data compiled from two household surveys (the 1975 Crep and the 1986 Insee survey) have proved to be most appropriate because they provide information on both what the household received (or will receive) from parents and what it handed down (or will hand down) to children. The results obtained concern not only distribution but also the amounts involved in different types of transfers (helping out, inter vivos and post mortem), making it possible to single out at least two heterogeneous populations from the "heir" group, ie households who have received or who will most likely be receiving a sizable property transfer, where the bequests are usually intentional and are backward-looking in nature (what is left is commensurate to what is received) and the other group of households where most of the bequests are unintentional and unplanned in nature.
Source : Éditeur (via Persée)
Article en ligne http://www.persee.fr/web/revues/home/prescript/article/ecop_0249-4744_1991_num_100_4_5257