Tribute to Ghazala Azmat (notice n° 1826702)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01588cam a2200157 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20260329003659.0 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | fre |
| 042 ## - AUTHENTICATION CODE | |
| Authentication code | dc |
| 100 10 - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Thebault, Georgia |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Tribute to Ghazala Azmat |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2026.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 37 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | This article investigates the impact of the inheritance tax reforms implemented since 2000, including the well-known reform of 2007 (loi TEPA). The microsimulation model TaxR is developped in order to simulate inheritance tax receipts at the individual level with or without the implementation of the reforms. The reforms implemented before 2007 have maintained the tax rate and the number of taxable estates at the 2000 level. In contrast, the 2007 reform has almost entirely benefited to spouses and children from the top 10% of the estate distribution because inheritors from the bottom 90% were already tax exempted. The cost of the reforms can be evaluated to 3.9 billion euros, including 2.4 billion euros due to the 2007 reform. We then estimate the long-term impact of the 2007 reform with and without behavioral responses. The proportion of taxable children declined from 20% in 2000-2006 to 10% in 2007-2010. It would have been reduced to less than 1% in case of full tax optmisation in 2040. However, the 2011 and 2012 reforms have limited such tax optimisation strategies.JEL Classification: C81, D3, H23, H31. |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue économique | 76 | 4 | 2026-01-16 | p. 503-504 | 0035-2764 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/journal-revue-economique-2025-4-page-503?lang=en&redirect-ssocas=7080">https://shs.cairn.info/journal-revue-economique-2025-4-page-503?lang=en&redirect-ssocas=7080</a> |
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