Taxation on successions

On the sidelines of his participation in the round table “ Very dear inheritance “, André Masson takes stock of the taxation on successions in France and the United States. He also returns to the relations between this taxation and inequalities and economic growth.

André Masson is research director at Cnrs and director of studies at theEhess. His research focuses on household savings and heritage and intergenerational transfers. He participated in the round table entitled “ Very dear inheritance »Days of the 2010 economy with Thomas Piketty, Marion Navarro, Guillaume Allègre and Cédric Rio.

What are the characteristics of taxation on successions in France ? What are the characteristics of taxation on successions in the United States ?


What is the relationship between taxation on successions and inequalities ? What is the relationship between taxation on successions and economic growth ? What are the economic issues of the donation ?