At the end of December 2021, you published a note entitled “Rethinking the legacy” which sparked a lively debate, particularly among presidential candidates. Was this the goal?
Camille Landais There is, among economists and the academic world, a shared observation on the return of the predominance of inheritance in the dynamics of wealth inequalities. In 2019, we therefore began work to try to understand how our estate taxation responded to these new challenges, and to propose various avenues for reform. This type of expertise from the CAE (Council for Economic Analysis) aims to inform public debate.
All these reactions are therefore not a surprise. We know that this is a combustible subject, that taxation on inheritance is neither appreciated nor well understood by the French. Afterwards, we did not make our task easier by fitting into the presidential election calendar, but at least that allows us to have a debate around this subject.
Gabrielle Fack To carry out this analysis, we came up against the absence of numerous data on the taxation of inheritance, which have not been collected by the public administration for around ten years. Also, we have tried to provide figures to answer as many questions as possible. But the context of the presidential election has transformed this debate into ideological opposition, with a lot of untruths being told.
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