Comment justifier une augmentation impopulaire des droits de succession (notice n° 839268)
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| fixed length control field | 03589cam a2200277 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123141728.0 |
| 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 | Masson, André |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | Comment justifier une augmentation impopulaire des droits de succession |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2015.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 34 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Les débats récents sur la fiscalité du patrimoine ou du capital, qui privilégient les impôts prélevés du vivant des propriétaires, ne permettent pas de dégager un consensus minimal entre spécialistes. Notre approche vise, a contrario, à réhabiliter sous une forme rénovée un impôt sur les transmissions devenu de plus en plus impopulaire. Le dispositif Taxfinh (Tax family inheritances) propose une taxation progressive sensiblement plus lourde des seuls héritages familiaux – à l’exception des transferts inter vivos et des legs caritatifs ; il entend conjointement développer et encourager les moyens légaux d’échapper à cette surtaxe en renforçant les possibilités de donner ou de consommer son patrimoine sur les vieux jours. Ce dispositif présente de nombreux avantages par rapport à l’impôt successoral traditionnel et devrait se révéler moins impopulaire, plus équitable et moins distorsif. Surtout, il constitue dans des pays comme la France la réponse la plus appropriée à une situation patrimoniale dommageable, qui se traduit notamment par un âge de plus en plus élevé des héritiers. Et il pourrait être introduit au départ dans un seul pays, à titre d’exemple, sans présenter les mêmes inconvénients qu’un impôt annuel sur la richesse dont la réussite suppose une coopération internationale étroite au plan fiscal. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | How to justify an unpopular increase in inheritance taxationThe recent debate on wealth or capital taxation, which focuses on ‘lifetime taxation’, has failed to produce any reasonable consensus. By contrast, our approach aims at rehabilitating a renovated form of albeit more and more unpopular taxes on wealth transfers. The program Taxfinh (Tax family inheritances) combines two inseparable components : heavier, highly progressive taxes on family inheritances only – excluding inter vivos transfers and charitable bequests ; and providing more numerous and easier means to sidestep this new tax, thus encouraging people to make inter vivos gifts or donations (to their children or to charities) or to consume their wealth during their old age.This program has many advantages compared to traditional estate tax, and should be less unpopular, more equitable and less distortionary. More importantly, it appears the appropriate response to the unprecedented, clearly harmful, wealth situation in countries like France, owing notably to the rising age of inheritance. Our contention is that this program could be first implemented without too much damage in France alone, thus serving as an example to other countries, whereas annual taxes on the ownership of wealth call much more for close international fiscal cooperation, difficult to establish. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | impôts sur les transmissions patrimoniales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fiscalité du capital |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | donations |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | inégalités patrimoniales |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | héritage |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | wealth transfers |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | wealth transfers taxes |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | wealth inequality |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | capital taxation |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue de l'OFCE | 139 | 3 | 2015-07-03 | p. 267-326 | 1265-9576 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-de-l-ofce-2015-3-page-267?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-de-l-ofce-2015-3-page-267?lang=fr&redirect-ssocas=7080</a> |
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