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An essay on inequalities and property transfer taxation – France 1980 – 2012

Paris School of Economics - PARIS - 2020

The scientific project we are leading should help us understand the determining factors of patrimony transmissions (before the transmitter deceases), their evolution in time and the way these transmissions are affected by the tax code. Intergenerational transmission and the share of inherited patrimony are of the utmost importance on an economic and social level.