L’évolution de long terme des transmissions de patrimoine et de leur imposition en France (notice n° 840925)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02919cam a2200289 4500500 |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20250123142225.0 |
| 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 | Dherbécourt, Clément |
| Relator term | author |
| 245 00 - TITLE STATEMENT | |
| Title | L’évolution de long terme des transmissions de patrimoine et de leur imposition en France |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Date of publication, distribution, etc. | 2019.<br/> |
| 500 ## - GENERAL NOTE | |
| General note | 54 |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Cet article analyse l’évolution des taux effectifs d’imposition des héritages et donations en France des années 1870 à nos jours. Sur le long terme le taux d’imposition a évolué du fait des changements de barèmes, de la manière dont l’administration a évalué les biens transmis, mais aussi des changements dans la structure des transmissions. La période 1930-1950 est celle où les successions et donations ont été les plus taxées, notamment en ligne directe. À partir des années 1950 on assiste à une grande divergence des taux d’imposition entre les enfants et les conjoints d’une part et les parents éloignés et non-parents d’autre part. En ligne indirecte, le taux d’imposition moyen a très fortement augmenté au cours du temps pour atteindre 20 à 25 % aujourd’hui. À long terme l’augmentation de la part des successions et donations en ligne directe dans l’ensemble des transmissions a eu pour effet de modérer le taux moyen d’imposition. Cet effet pourrait se retourner dans les prochaines décennies du fait des évolutions démographiques. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | Trends in the long-term transmission of wealth and its taxation in FranceThis article analyzes changes in the effective rates of inheritance and gift taxes in France from the 1870s to the present. Over the long term, the tax rate has changed due to changes in tax scales and in the way the administration has valued the property passed on, as well as changes in the structure of the transmissions. The period 1930-1950 witnessed the heaviest period of taxation of inheritances and gifts, especially direct inheritances. From the 1950s, tax rates began to diverge sharply between children and spouses on the one hand and distant and non-parental relatives on the other. For indirect inheritances, the average tax rate has risen sharply over time to reach 20% to 25% today. In the long run, the increase in the proportion of direct inheritances and gifts in all transmissions has had the effect of moderating the average tax rate. This trend could be reversed in coming decades because of demographic changes. |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | donation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | succession |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | fiscalité |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | imposition du patrimoine |
| 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 | gifts |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | inheritance |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | estates |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | taxation |
| 690 ## - LOCAL SUBJECT ADDED ENTRY--TOPICAL TERM (OCLC, RLIN) | |
| Topical term or geographic name as entry element | wealth tax |
| 786 0# - DATA SOURCE ENTRY | |
| Note | Revue de l'OFCE | 161 | 1 | 2019-07-29 | p. 113-144 | 1265-9576 |
| 856 41 - ELECTRONIC LOCATION AND ACCESS | |
| Uniform Resource Identifier | <a href="https://shs.cairn.info/revue-de-l-ofce-2019-1-page-113?lang=fr&redirect-ssocas=7080">https://shs.cairn.info/revue-de-l-ofce-2019-1-page-113?lang=fr&redirect-ssocas=7080</a> |
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