| Titre | Entreprise et fiscalité de l'héritage | |
|---|---|---|
| Auteur | Jean-Philippe Vincent, Henri Lamotte | |
 |
Revue | Economie et prévision |
| Numéro | no 100-101, 1991/4-5 | |
| Rubrique / Thématique | Héritage Fiscalité |
|
| Page | 189-200 | |
| Résumé anglais |
Firms and Inheritance Taxes,
by Henri Lamotte, Jean-Philippe Vincent.
This paper provides an analysis of the economic problems which result when taxing an inheritance that includes a firm whose shares are not quoted on the stock market, involving a special type of asset. French fiscal laws have few provisions for dealing with this particular situation, due to the very nature of firms as entities bound by contracts, the level of human capital involved in the firm, and the difficulty involved in dividing capital and converting it into liquid assets. Because the rates are much higher in France than in other countries, because it is difficult to enforce assessment methods which, in many cases are not very well adapted, and because there are no specific provisions governing the transfer of firms, the taxing of a firm which is not quoted on the stock market at the time of transfer free of charge involves considerable economic cost, even though it is difficult to give exact figures for such cost. 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_5263 |
