Program > Papers by speaker > Masson André

The first motivation of this paper is explaining the resistance to household wealth taxation. It emphasizes the propositions of reforms advanced by some French authors, which appear at odds with the “current economic arguments” put forward by international institutions (OECD, European Commission) as regards taxation of immovable property, wealth and wealth transfers. It also gives specific attention to the social and economic implications of increasing longevity and ‘patrimonialisation' (growing weight of wealth) in our societies. To mitigate resistance to tax reforms, it finally advocates ‘solidarity deals', which offer various compensations for tax hikes, and develops one example: the Taxfinh program ‒ Tax family inheritances ‒ combines a heavier and more progressive taxation of family inheritances (excluding charitable bequests or inter vivos transfers) with the provision of more numerous and easier means to sidestep this inheritance surtax.