| Titre | Successions et héritiers à travers les données fiscales | |
|---|---|---|
| Auteur | Anne Laferrère, Luc Arrondel | |
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Revue | Economie et prévision |
| Numéro | no 100-101, 1991/4-5 | |
| Rubrique / Thématique | Héritage Etudes empiriques |
|
| Page | 137-159 | |
| Résumé anglais |
Bequest and Inheritance from French Fiscal Data,
by Luc Arrondel, Anne Laferrère.
In this paper, a sample of 3200 estate duty forms filed in 1987 is used for a basis in describing the behaviour of the French regarding bequests and devises. It showed an estimated overall transfer volume of 125 MF transferred by 263,000 individuals, involving one-half of the people who died during the year. The higher the deceased's income bracket, the greater the bequest. With respect to income, bequest elasticity is less than 1 for the bottom 8 deciles of income and greater than 1 for the top two deciles. When sons and daughters are involved, the total amount passed down is higher. There is no substitution effect between material inheritance and human capital as measured by an heir's social category or income (no compensation). On the contrary, the higher the descendant is on the social scale, the more inheritance he receives. Even where the bequest is unequally distributed among siblings (7% of the sample), there is no visible compensation for the less endowed in terms of human capital. 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_5259 |
