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| Author: | Arrondel, L. Laferrère, A. |
| Title: | Taxation and wealth transmission in France |
| Journal: | Journal of Public Economics
2001 : JAN, VOL. 79:1, p. 3-33 |
| Index terms: | ALTRUISM LAW FRANCE |
| Freeterms: | WEALTH TRANSMISSION |
| Language: | eng |
| Abstract: | This paper studies inter-vivos transfers and bequests in France and their relation to the French inheritance law and taxation using administrative records and a national households survey. Transmission behavior is highly responsive to changes in the fiscal system: inter-vivos gifts increased after a 1992 law made them partly tax-free. Moreover, the probability of giving to children is greater (ceteris paribus) if parents' wealth is taxable. |
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